






















































































































































































































































































































































































































































































39th Congress, 
2d Session. 


} 


/ 

HOUSE OF REPRESENTATIVES. J Ex. Doc. 

( No. 97. 


CAPTURED AND FORFEITED COTTON. 


MESSAGE 

£ X 3 

FROM THE *—»****** 

Sim 

PRESIDENT OF THE UNITED STATES, 

•t 7 

IN ANSWER TO 

A resolution of the House of 28 th May last, requesting information relative to 
captured and forfeited cotton. 


March 2, 1867. — Resolved, That there be printed for the use of the House, of the report of 
the President of the United States and the Secretary of the Treasury concerning cotton, 
five thousand extra copies, with the accompanying statements. 


To the House of Representatives : 

I transmit the accompanying reports from the Secretary of the Treasury and 
the Secretary of War, in answer to the resolution of the House of Representa¬ 
tives of the 28th May last, requesting certain information in regard to captured 
and forfeited cotton. 

ANDREW JOHNSON. 

Washington, February 19, 1867. * 


Treasury Department, 

February 19, 1867. 

Sir : Referring to my letter to you of the 8th of November last, concerning 
captured and abandoned property, &c., I have the honor to state that the de¬ 
tailed reports upon which the letter referred to and the tabular statements en¬ 
closed therein were based, were, on the 13th of the same month, placed in the 
hands of the chairman of the sub-committee of the Joint Select Committee on 
Retrenchment, where, it is presumed, they still are, awaiting any action Congress 
may desire to take upon the subject. 

With great respect, your obedient servant, 

H. McCULLOCH, 

Secretary of the Treasury. 

The President. 


Treasury Department, November 8, 1866. 
Sir: In compliance with the terms of a resolution of inquiry adopted by the 
House of Representatives on the 28th of May last, concerning captured and 
abandoned cotton, a copy of which is hereto annexed, and in compliance also 


r 












2 


CAPTURED AND FORFEITED COTTON. 



with the request of the congressional Joint Select Committee on Retrenchment 
upon the same subject, I have caused a careful examination to be made of all 
the records, reports, and other papers in this department relating thereto, and 
have the honor to submit herewith various tabular statements, which, it is be¬ 
lieved, furnish in detail all the information desired. 

It seems proper to submit, in connection with these statements, a brief history 
of the legislation under which this department has acted, together with some of 
the embarrassments and difficulties encountered in carrying out the laws referred 
to, in order that the whole subject may be properly understood, and that the 
results accomplished may be duly appreciated. 

( The first legislation requiring action by this department in relation to the 
recovery, care, and disposition of captured and abandoned property, was the act 
of Congress approved March 1^ 1863, by which the Secretary of the Treasury 
was required to appoint special agents to receive and collect all captured and 
abandoned property in any State in insurrection. On the 31st of the same month 
orders were issued by the Secretary of War and the Secretary of the Navy, re¬ 
quiring the officers of their respective departments to turn over all captured and 
abandoned property in their possession to agents appointed by this department. 
Agents previously “appointed to carry out acts of Congress concerning commer¬ 
cial intercourse between the loyal and insurrectionary States were then author¬ 
ized and directed by the Secretary of the Treasury to execute the provisions of 
the act of March 12, 1863, in addition to the duties previously performed by 
them, and they took such measures as they could to carry its provisions into 
effect. 

The country in which this property was found had been, or was, occupied by 
contending armies; the inhabitants had generally deserted it, or were hostile to 
its removal; teams and means of transportation were removed from the country, 
so that when the property was found or received by the agents, they could do 
very little with it except by the aid of the military and naval arms of the public 
service, and could accomplish but little in the direction indicated except through 
their assistance and co-operation. The orders from the heads of the depart¬ 
ments were ample. That of the War Department required the quartermasters, 
so far as they could without injury to the service, to aid agents in collecting such 
property and transporting it t$ places of shipment. But this aid could rarely 
be obtained; the teams and wagons were generally otherwise employed, or it 
was represented the exigencies and nature of the service forbade their use for 
the purpose indicated. In fact, it was represented by some of the agents that, 
instead of aid in the execution of these duties, they frequently encountered 
embarrassment on the part of local and subordinate military officers. The prop¬ 
erty in question, while in the hands of military authorities, had been a fruitful 
source from which they could readily supply local needs for money, which they 
could not so easily obtain in any other way. It was often required and used, 
as was alleged, for secret service; lor lighting and cleaning towns occupied as 
military posts; for sanitary purposes; for feeding and clothing the destitute, 
and for the legitimate uses of the commissary and quartermaster’s departments. 
Thus, as above stated, agents found themselves almost helpless in undertaking 
to execute the work assigned to them. 

As our armies advanced during the summer of 1863, large quantities of this 
property were left in their rear. It was generally where it could not be reached 
without means of land transportation. These could seldom be obtained from 
the quartermasters. The inhabitants of the neighborhood where it was situated 
would not furnish teams or other aid, except upon the most exorbitant terms. 
They were averse to any taking of the property by agents of the government. 
They were hostile to all persons engaged in the business, and ready to do any¬ 
thing in their power to prevent them from finding or removing it. Marks and 
other evidences of its character were destroyed, and the cotton itself often re- 




CAPTURED AND FORFEITED COTTON. 3 

X 

•' moved and concealed. Personal injury to agents and others engaged in collect¬ 
ing it was often threatened and not unfrequently executed. Most of the cotton 
was found on the plantations which had been abandoned by owners. Some of 

, it was secreted in woods and swamps. When found it was generally damaged 
and in bad condition. The rope and bagging were mostly rotted. Nearly all 
of it required assorting and rebaling. 

It was therefore found necessary to provide more adequate means of securing 
the cotton as directed by law. Accordingly, regulations were made by the Sec¬ 
retary of the Treasury in relation to the whole subject, which were approved 
by the President, and promulgated on the 11th of September, 1*63. One of 
these regulations authorized agents to contract, on behalf of the States, for the 
collection and delivery to them of such property in their respective agencies on 
the best possible terms, not exceeding twenty-five per cent, of the proceeds of the 
property, which percentage should be in full compensation for all expenses, of 
whatever character, incurred in collecting, preparing, and delivering such prop¬ 
erty at points to be designated, from which it could be sent forward to market. 
And under this regulation, considering all the circumstances above stated, it was 
thought that the contracts authorized by it were not only the most practicable 
and economical, but absolutely the only way of collecting the cotton, preparing 
it for transportation, and delivering it at points from which the agents could for¬ 
ward it to market. This, therefore, became the system generally adopted in 
these collections. 

Another regulation provided that agents might receive property from persons, 
who should offer voluntarily to abandon it, giving receipts therefor to the owners, 
stating that the same would be forwarded and disposed of in accordance with 
the act of Congress. The increasing magnitude of the business required the 
immediate appointment of agents. They were appointed upon satisfactory tes¬ 
timonials as to character and capacity. The duties to be performed by them 
were entirely new; no precedents existed for their guidance; the instructions 
given them were necessarily general, and the country in which their transactions 
were carried on was in an unsettled condition, rendering frequent communication 
with the department difficult and almost impossible. Agents frequently misun¬ 
derstood their duties. Irregularities were the necessary result of this condition 
of things. 

During the summer of 1863 considerable cotton was brought forward by the 
owners and voluntarily abandoned by the agents upon their assurance that the 
Secretary would promptly hear their cases, and if satisfied of their loyalty and 
ownership, he would at once release it. This mistake was promptly corrected 
by the then Secretary, who felt that it would be unjust to parties who had vol¬ 
untarily delivered their property to agents of the United States upon such as¬ 
surances, to retain it and send them to the Court of Claims for relief. He there¬ 
fore directed releases to be made in all such cases, upon payment of the expenses 
incurred, the internal revenue tax, and other government dues. 

Under the system of contracting with parties for collecting, putting in order 
for shipment and delivering at designated points, many irregularities also oc¬ 
curred. Contractors, anxious for gain, were sometimes guilty of bad faith and 
peculation, and frequently took possession of cotton and delivered it under con¬ 
tracts as captured or abandoned, when in fact it was not such, and they had no 
'right to touch it under their contracts or under the act of Congress. Residents 
and others in the districts where these peculations were going on took advan¬ 
tage of the unsettled condition of the country, and, representing themselves as 
agents of this department, went about robbing under such pretended authority, 
and thus added to the difficulties of the situation by causing unjust opprobrium 
and suspicion to rest upon officers engaged in the faithful discharge of their 
duties. Agents, also sometimes imposed upon and sometimes misunderstanding 
their duties, frequently received or collected property and sent it forward, which 


4 


CAPTURED AND FORFEITED COTTON. 


the law did not authorize them to take. Persons thus wrongfully deprived of 
their property followed it and appealed to the Secretary for its restoration. 
These appeals were considered by the Secretary, and if he was satisfied that the 
property was not such as the act authorized the agents to receive or collect, he 
ordered that it or its proceeds should be returned to the owner. But this again 
led to other complications. The success of the bona fide applications by owners 
opened to bad men an opportunity for gain by imposing on the department in 
representing that cotton which had come to its possession had been wrongfully 
taken from them by the agents, and petitioning for its release. They submitted, 
with their petitions, proofs which, although seemingly conclusive, were often 
false. Thus the applications made in good faith and in which the parties were 
fairly entitled to relief, and those made in bad faith upon fair seeming though 
false proofs to defraud the government, forced upon the department great care 
and labor. It was often very difficult if not impossible to discriminate between 
fraudulent and bona fide cases, and no duty devolving upon the present Secre¬ 
tary has caused him more perplexity and care and anxiety than that connected 
with this subject. 

The next legislation of Congress affecting the matters inquired about was the 
act of Congress approved July 2, 1864, by which the purchase of cotton, naval 
stores, and other southern products was authorized. 

Regulations under which such purchases should be made were prepared by 
the Secretary, and approved by the President September 24, 1864. Agents 
were promptly appointed and sent to prominent points in the south to make 
purchases, as authorized by the act of Congress and in pursuance of regula¬ 
tions. Their transactions were profitable to the government, and generally sat¬ 
isfactory, and were continued until the promulgation of the executive order of 
June 13, 1865, which removed all restrictions upon commercial intercourse be¬ 
tween the citizens of States east of the Mississippi river. This order rendered 
purchases no longer proper or practicable, and the agents were recalled. 

After the surrender of the armies of the rebellion, the Secretary desired to 
recall all agents engaged in executing the acts of Congress relating to captured 
and abandoned property, and to receive and dispose of only such as should be 
delivered by military forces to customs officers at shipping ports, and circular 
directions were given accordingly on the 27th of June, 1865. 

But it was urged that the cotton and other property which belonged to the 
so-called confederate government was scattered all through the lately insurrec¬ 
tionary States, and that the rapid withdrawal of the military forces would ren¬ 
der it impossible for them to take possession of this property and deliver it to 
shipping points. It was also urged that all property belonging to the so-called 
confederate government at the time of the surrender should be considered and 
treated as captured property, and that the plain duty of the Secretary of the 
Treasury, under the acts of Congress above referred to, required him to collect 
and dispose of it. 

The Secretary therefore felt required to continue to collect this property 
through the agents in the s&me manner as above stated, and renewed his efforts 
to execute the laws concerning it." 

But the difficulties and embarassments previously existing, as above stated, 
were greatly increased after the surrender. The military forces were withdrawn 
from the districts where the property was located; no means of enforcing law 
or of punishing a violation of it were established. Lawless men, singly and in 
organized bands, engaged in general plunder; every species of intrigue and 
peculation and theft were resorted to. Agents of the department, though gen¬ 
erally faithful and efficient, were probably in some cases involved in these illicit 
transactions. What had been difficult before the disbanding of the hostile ar¬ 
mies became almost impossible during the disorganized state of affairs in the 






CAPTURED AND FORFEITED COTTON. 


5 


south immediately after. Still the efforts were continued until the requirements 
of the law seemed to be fulfilled, and the results are submitted herewith. 

It is proper to state that judicial proceedings have been commenced, and in 
several cases are still pending, prosecuted for the recovery of property which 
had been taken and disposed of as captured property. These are vigorously 
defended, and special counsel is generally engaged to assist the United States 
district attorney in protecting the interests of the government therein. 

All sales of property collected have been made in large markets at public auc¬ 
tion, upon proper notice, for cash. A list is appended hereto showing the names 
of all agents appointed by the department who have been in any way connected 
with this business, with the rate of compensation paid to each. 

The papers and proofs upon which releases have been made are on file in this 
department, and in any case where examination thereof may be desired they 
will be furnished. 

I annex hereto tabular statements which have been prepared to show in de¬ 
tail all transactions of agents so far as they have been reported to or are known 
by the department. 

The results of the whole action of the department under the acts of Congress 
above referred to, as shown by the annexed statement, are recapitulated and 
stated as follows: 

ABANDONED COTTON. 


Number of bales of cotton received as abandoned. II, ISO 

Number of bales improperly taken as abandoned and -released by the 

department. 1,907 

Number of bales of cotton sold as abandoned... 9, 273 


Gross proceeds of sales of 9,273 bales sold as abandoned.... $ 2 , 6S2, 271 69 
Amount paid to claimants for cotton improperly taken aud sold 

as abandoned. 668, 028 68 

Amount paid to contractors for collecting, transporting, and de¬ 
livering abandoned cotton to agents at designated points... 93, 646 06 

All other expenses, including freight and charges paid to quar¬ 
termasters on account of abandoned cotton. 180, 946 67 

Net amount realized by the United States on account of aban¬ 
doned cotton. 1, 739, 650 28 


CAPTURED COTTON. 

Number of bales of cotton received as captured. 156, 387 

Number of bales improperly taken, or detained as captured and re¬ 
leased . 18,485 


( It is proper to say in explanation of this item that after the surrender 
the Secretary was reliably informed that large quantities of cotton, 
which had been claimed by the so-called confederate government, 
were being stolen and otherwise wrongfully taken by individuals, 
and that he thereupon directed agents to take possession of, and 
detain for investigation, all cotton which they had good reason to 
believe should be treated as captured, and to promptly examine into 
the facts, and, if satisfied that it was captured, to forward it as such, 
or, if not so satisfied, to deliver it back to the persons from whom 
it was taken. But the agents were required to report their action 
in all such cases, and hence a large quantity of such cotton seems to 
have been treated as captured, when the fact is that it was merely 
detained for examination, and was released to owners upon failure 
by agents to show a right to treat it as captured property.) 














6 


CAPTURED AND FORFEITED COTTON 


Number of bales paid to contractors for collecting. 9, 164 

Number of bales lost by fire, or in transit, or taken out of tbe hands 

of the agents by judicial process, or by military orders, &c. — . 13, 223 

Number of bales of cotton sold as captured... 115, 051 

Number of bales on hand. 464 


Gross proceeds of sales of 115,051 bales of cotton, sold as 

captured.. $19,239,320 24 

Amount paid to claimants for cotton improperly taken and 

sold as captured... 654, 918 18 

Expenses, including amount paid to contractors for collecting, 
transporting, and delivering to agents at designated points, 
and freights and charges paid to quartermasters on account 

of captured cotton. 2, 783, 229 96 

Net amount realized by the United States on account of cap¬ 
tured cotton... 15, 801, 172 10 


MISCELLANEOUS PROPERTY COLLECTED AS CAPTURED OR ABANDONED. 

Gross proceeds of sales and collections. $1, 374, 573 94 

Amount of proceeds released to claimants by the department.. 9, 856 85 

Expenses of collection, transportation, and sale of miscellane¬ 
ous property. 74, 918 66 

Net amount realized by the United States from miscellaneous, 

captured, and abandoned property.'. 1, 289, 798 43 


PURCHASED COTTON. 

Number of bales of cotton purchased by agents under the act 

of July 2, 1864 . 53, 838 

Number of bales of cotton sold by agents under above act.. 53, 837 

Lost in repacking. 1 

Gross proceeds of sales of 53,837 bales. $7, 573, 847 77 

Purchase money paid for same. 3, 490, 695 21 

Expenses incurred by agents connected with this class of trans¬ 
actions... 147,272 82 

Net profit realized by the United States from the purchase of 

cotton. 3,935,879 74 


MISCELLANEOUS PROPERTY PURCHASED. 

Total amount paid for same. $17, 943 06 

Total amount received for sale of same. (The expenses in¬ 
curred by agents connected with this class of transactions 
are inducted in the expenses charged to cotton purchased, 

&c.). 31,124 69 

Net profit realized by the United States from the purchase of 

miscellaneous products. 13, 181 63 


MISCELLANEOUS RECEIPTS. 

Other receipts connected with the execution of the several acts, 
such as rents of abandoned property, fees for registering 
same, amounts collected for misappropriation of this class 
of property, and receipts from agents without account of 
details. $3,151,671 21 





































CAPTURED AND FORFEITED COTTON. 


7 


Expenses, such as salaries to agents, pay to clerks and other 


employes connected with the various agencies, and all other 

matters not charged on other accounts above stated. $1, 189, 330 84 

Net amount from this source. 1, 962, 342 37 


Total amount received by the United States from various 

sources as above stated. $ 34 , 052, 809 54 

Total amount released to claimants. 1, 332, 803 71 

Total amount of purchase money paid for property. 3, 508, 638 27 

Total amount of expenses paid, including expenses of collec¬ 
tion, transportation, agents, salaries, and compensation, and 
all other expenses of every description connected with the 
execution of the various acts, so far as adjusted or ascer¬ 
tained. 4,469,345 01 

Leaving a total net amount realized by the United States from 
the various sources named, after payment of every expense 
in any way connected therewith. 24, 742, 022 55 


I am, very respectfully, your obedient servant, 

h. McCulloch, 

Secretary of the Treasury. 

The President. 


In the House of Representatives, May 28, 1866. 

On motion of Mr. Bromwell, 

Resolved, That the President of the United States be requested to cause to 
be laid before this house statements showing the amount of cotton in bales, and 
the value thereof, which was in the hands of the military authorities at the time 
of the cessation of hostilities, as 1 captured and forfeited cotton, together with all 
cotton which has sinee come to the hands of the United States authorities as 
property of the late so-called Confederate States. Also an account of all cotton 
in any wise coming into the hands of the federal authorities during the war, and 
under the eare of what officers, and the disposition which has been made of such 
cotton in each State, both during and since the late war, how sold, and to whom, 
and by whom, and on what commission, and for what price. 

Attest * 

edw. McPherson, cierk. 


House of Representatives, 
Washington, D. C., September 1, 1866. 

Sir: In accordance with the intimation given to you in the interview which 
took place yesterday between yourself and the sub-committee of the congres¬ 
sional Joint Select Committee on Retrenchment, I have the honor to request 
that you will furnish me, for the use of the committee, at as early a day as 
practicable—* 

First. A copy of the statement which you have caused to be prepared, or 
may prepare, in answer to the resolution of the House of Representatives passed 
on the 28th of May, 1866, calling on the President of the United States for 
specific information showing the amount of cotton which came into the hands of 
our government authorities as property of the late so-called Confederate States, 
and the disposition made of such cotton. 















8 


CAPTURED AND FORFEITED COTTON. 


Second. A similar statement, in all particulars, as requested in said resolution, 
of the quantity of tobacco, rice, and other captured or forfeited property which 
has been in like manner obtained and disposed of on government account. 

Third. A list of all special treasury agents, or agents, attorneys, or employes 
of any kind of the Treasury Department, who have at any time since April, 
18ftl, been engaged in collecting, or securing, or been authorized to collect, 
secure, or prosecute for cotton, tobacco, rice, or other captured, forfeited, or aban¬ 
doned property in the States in rebellion or elsewhere; setting forth in each 
case the name, residence, date of appointment, period of service, and compensa¬ 
tion of such agents, and if removed or discharged. 

You will please address your reply, conveying the information thus asked for, 
to me at my residence at Dayton, Ohio, and furnish it, if possible, by the 1st of 
October next, before the reassembling of the committee. 

I am, very respectfully, your obedient servant, 

IIOBERT 0. SCHENCK, 

Chairman of Sub-Committee. 

Hon. Hugh McCulloch, 

Secretary of the Treasury , Washington, V. C. 


CAPTURED AND FORFEITED COTTON. 9 


Statement showing the amounts of cotton received and disposed of by the several supervising , special, purchasing and other agents of 

the Treasury Department. 

•uojjoo 30 sojuq 
jo jaquina jbjoj, 

11,180 

1, 907 

9, 273 

11,180 

151, 845 

4, 542* 

QO 

CO 

CD~ 

rH 

9,164 

15, 703 

91, 298 

*496 

1, 697 

22, 444 

149 

144 

4, 078 

204 

6, 379 

485 

64 

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7, 497 







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24, 760 

6,053 

320 

11,991 





12 

5, 899 

485 

*W t> V 
‘^PP3 H 'V 








1, 691 





1, 691 







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4,870 

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1,174 
311 

5, 764 

1, 596 
63 







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11,180 

1, 907 
9,273 

11,180 

9,689 

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Number of bales of cotton collected as 

nhn.ynln n pfl. . 

Number of bales of cotton released to owners. 

Nnmhpr nf nf p.nttrm anlrl _ _ _ 

Number of bales of cotton collected as cap¬ 
tured . 

Number of bales of cotton by Simeon Dra- 

tiP.r pnttnn n.twnt. from r»thnr snnrofiS’ . _ _ 

Number of bales of cotton paid to contract ors. 
Number of bales of cotton released to owners. 
Number of bales of cotton shipped to Simeon 

Draper, cotton agent. 

Number of bales of cotton shipped to Hiram 

. ~ . 

Number of bales of cotton burned while in 

fhn lionrlc nf norr*nt< 

Number of bides of cotton sold by agents... 
Number of bales of cotton replevied, titles 

atill nnnflilinr 

. 

Number of bales of cotton stolen from agents. 
Number of bales of cotton turned over to 

aaiiiH Rir atronfa 

* “J “& v . 

Number of bales of cotton lost in repacking. 
Number of bales of cotton taken from agent 

Kir miliKimr 

o> 

>> 

03 

Ch 

O 

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m 

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a 

0 

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0 

0 

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2 a c 

a 

Number of bales of cotton lost in transitu .. 


Included in sales by Hiram Barney, cotton agent. 



































































































































Statement showing the amounts of cotton received, —Continued. 


10 


CAPTURED AND FORFEITED COTTON. 


•nopoa jo sajRq 
jo jaqranu jrjoj, 

2 

12 

13 

4, 542* 

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24, 760 

5, 850 

30, 610 

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Number of bales of cotton short from other 
agents . 

Number of bales of cotton worthless left on 
plantations. 

Number of bales of cotton on hand. 

Number of bales of cotton received by Sim¬ 
eon Draper from other sources. 

Number of bales of cotton collected and 
transferred to other agents and inchided 
in their reports. 

Making the actual number collected by 
those agents. 



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Cotton 'purchased by agents under act of July 2, 1864. 


CAPTURED AND FORFEITED COTTON 


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Statement shoicing the entire receipts and disbursements in the several agencies of the Treasury Department. 


12 


CAPTURED AND FORFEITED COTTON. 


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CAPTURED AND FORFEITED COTTON. 


13 


War Department, 

TI ashington City , February 16, 1867. 

Mr. President : I have the honor to transmit herewith reports of October 8 
and 29, 1866, by the Quartermaster General, containing all the information in 
possession of this department relative to cotton, called for in the resolution of the 
House of Representatives of the 28th May, 1S66, which is annexed hereto. 
Very respectfully, your obedient servant, 

EDWIN M. STANTON, 

Secretary of War. 

The President. 


Quartermaster General’s Office, 

Washington, D. C., October 8, 1S66. 

Sir : I have the honor to acknowledge the receipt, for report, of the following 
resolution of the House of Representatives, May 28, 1866 : 

“ On motion of Mr. Bromwell, 

“ Resolved , That the President of the United States he requested to cause to 
he laid before the House statements showing the amount of cotton in bales, and 
the value thereof, which was in the hands of the military authorities at the t’me 
of the cessation of hostilities, as captured and forfeited cotton, together with all 
cotton which has since come to the hands of the United States authorities as 
property of the late so-called Confederate States; also, an account of all cotton 
in anywise coming into the hands of the federal authorities during the war, and 
under the care of what officers, and the disposition which has been made of such 
cotton in each State, both during and since the late war: how sold, and to whom 
and by whom, and on what commission, and for what price. 

^A.ttcst * 

“EDW’D McPherson, cierkr 

This resolution requires several distinct statements : 

1. The amount of cotton in bales, and the value thereof, in the hands of the 
military authorities at the time of the cessation of hostilities, as captured and 
forfeited cotton. 

2. All cotton which has since come into the hands of the United States au¬ 
thorities as property of the late so-called Confederate States. 

3. All cotton in anywise coming into the hands of the federal authorities 
during the war, and under the care of what officers. 

4. The disposition which has been made of such cotton in each State, both 
during and since the late war. 

5. How sold, and to whom, and by whom, and on what commission, and for 
what price. 

It will not be possible to arrange the returns of officers specially under the 
foregoing classes. General results will be mainly given, accompanied by copies 
of the statements, which are somewhat bulky. 

Previous to the passage of the act of 12th March, 1863, officers of the quar¬ 
termaster’s department accounted for cotton as for other property falling into 
their hands. By the act “ to provide for the collection of abandoned property, 
and for the prevention of frauds in insurrectionary districts within the United 
States,” the Secretary of the Treasury was authorized to appoint special agents 
to receive and collect abandoned or captured property in any State or Territory 
of the United States designated as in insurrection against the lawful govern¬ 
ment of the United States by the proclamation of the President of J uly 1, 
1862, except arms, ordnance, ships, steamboats or other water craft, aud furni- 



14 


CAPTURED AND FORFEITED COTTON. 


ture, forage, military supplies, or munitions of war. Officers and soldiers re¬ 
ceiving any such property, or .cotton, &c., to turn the same over to special 
agents. 

All property coming into any of the United States not declared in insurrec¬ 
tion from within any of the States declared in insurrection, through or by any 
other person than an agent duly appointed or under a lawful clearance by the 
proper officer of the Treasury Department, to be confiscated. 

In conformity to the provisions of this act, General Orders No. 88 , War De¬ 
partment, Adjutant General’s Office, April 3, 1863, were issued to officers of the 
army. 

The first clause prohibits officers and others connected with the army from 
having any interest in the transportation of goods, &c., into any States in insur¬ 
rection, or in the purchase or sale therein of any goods, &c. 

The second clause directs that officers and others who may have under con¬ 
trol any abandoned or captured property, including all seized under military 
orders, except only such as shall be required for use of United States forces, 
shall promptly turn over all such property to a treasury agent; also all receipts, 
bills of lading, &c., to the said agent. The officer, on turning over the prop¬ 
erty, to make regular returns thereof, &c. Property sold to be described, 
stating when, where, by and to whom sold, &c., and the amount received there¬ 
for, and what disposition was made of proceeds. Officers to aid the treasury 
agents in getting possession and transporting such property. 

The third clause directs military commanders to revoke all orders in conflict 
or inconsistent with this order. All expenses of transporting said property to 
be reported by the officers of the quartermaster’s department who furnish such 
transportation to the agents of the Treasury Department, and also, through the 
ordinary channels’, to the Quartermaster General at Washington, in order that 
such expenses may be reimbursed from the proceeds of sales of such transported 
property. 

From an examination of reports and returns received from officers of the quarter¬ 
master’s department, and frosm a special correspondence entered into in order to 
provide the means of answering the resolution of the House of Representatives, 
the following information has been obtained, and is respectfully submitted, with 
the accompanying copies of papers, as the fullest answer practicable : 

Colonel S. B. Holahird. 

Total quantity of cotton received and disposed of by Colonel S. B. Holabird, 
chief quartermaster at New Orleans, from May, 1863, to May, 1864, inclusive : 

Received from all sources: 12,779 bales, 32 parts of bales, 2,373 sacks, 7 
barrels, 1 cask, one lot of loose. 

See his accounts, marked A and B, showing the cotton received and dis¬ 
posed of. 

Total amount received for cotton sold by Colonel S. B. Holabird $986, 615 87 


Amount sold under and by provisional court. 33 , 089 68 

Total amount received by him. 1 , 019, 705 55 

Total amount refunded. 135 , 17(5 21 

Balance... 834,529 34 

See statement marked C. 


In a letter of September 26, 1866, Colonel Holabird states that the above 
amount ($834,529 34) was used in the quartermaster’s department, as if be¬ 
longing to the regular funds of that appropriation, as shown by vouchers ren- 









CAPTURED AND FORFEITED COTTON. 15 

dered with his accounts, having been, as he states, directed thus to use and re¬ 
port it by the major general commanding the department of the Gulf. 

This statement only gives an account of cotton seized, or in military posses¬ 
sion by seizure, or from questions being raised as to its disposition. 

Colonel Holabird states that there was cotton received and transported under 
treasury regulations, not included in his statement, as it was only handled as 
matter of freight. 

The cotton sent to New York and Boston, Colonel Holabird presumes was 
sold by the treasury officers, as no returns of sales were ever made to him. 

Colonel Holabird in his report states the collection and sale of 1,207 bales de¬ 
rived from cotton collected from the batteries, &c., around Port Hudson, by ne¬ 
gro troops and contrabands, under supervision of Brigadier General Andrews, 
commanding the post, in obedience to department orders, (marked D ;) one hun¬ 
dred thousand dollars of the proceeds were applied in the quartermaster’s de¬ 
partment. Colonel Holabird says the proceeds of this cotton may be said to 
have covered all the expenses of the schools for the poor colored people in 
Louisiana up to 1865, and possibly through that year. 

Colonel Holabird mentions a lot of 404 bales of cotton from the Brazos, cap¬ 
tured by the troops on the Rio Grande, and sold by order of the commander of 
the department of the Gulf, to assist in paying for the steamers and vessels lost 
in the expedition to Brazos Santiago and the Rio Grande. 

There was much more cotton captured there, Colonel Holabird states, and 
sold, but he was not furnished with an account of it; it was applied in the 
quartermaster’s department by like authority, and for like purpose. The cot¬ 
ton released to parties was so released upon authority of the military command¬ 
ers and treasury officers. A great deal held for freight and belonging to private 
parties stands released to C. A. Weed & Co., they being commission merchants 
or treasury agents. 

Colonel Holabird bears testimony to the industry of the negroes in gathering 
cotton from its hiding places, and delivering it for transportation. The proceeds 
of twenty or thirty bales, more or less, were transferred to the special treasury 
agent at New Orleans, and not included in Colonel Holabird’s account, although 
sold under his general directions, they being special cases involving conflicting 
and doubtful claims, or violations of military orders. 

Colonel Holabird reports the sale, under his direction, November 25, 1863, by 
Captain Jacob Mahler, assistant quartermaster, of the following: 116 bales, 
weighing 40,298 pounds, $22,212 88. 

This cotton, Colonel Holabird states, belonged to a lot dug from the batteries 
and ruins about Port Hudson, and was sold for the benefit of the colored troops 
who saved it, by order of the commanding general. He also states that this 
money was turned over by Captain Mahler to Captain M. M. Hawes, assistant 
quartermaster. 

Upon examination, it is found that Captain Hawes had rendered an account 
of the Corps d’Afrique fund for the period from August 1, 1863, to July 31, 
1864, distinct and separate from his accounts with the quartermaster’s depart¬ 
ment, of which he has no summary statements on file. This return consisted 
of an account current, Abstract A, and 23 vouchers ; Abstract B, and 45 vouch¬ 
ers ; Abstract B b, and 18 vouchers ; which account was returned to the trea¬ 
sury, (Third Auditor’s office,) without the usual administrative examination, 
November 24, 1865, and is now in that department. 

Captain Jacob Mahler , assistant quartermaster. 

Under an order of Colonel Holabird, chief quartermaster at New Orleans, 
dated December 14,1863, Captain Mahler transferred to Captain M. M. Hawes, 
assistant quartermaster, all the funds, receipts, and vouchers in his hands con¬ 
nected with the Corps d’Afrique fund, and took his receipt for the same. 


16 


CAPTURED AND FORFEITED COTTON. 


Aggregate amount of sales of cotton by Captain Mahler, assistant quarter¬ 
master, from August 11, 1863, to January 2, 1864, $229,844 75, receipted for 
by Captain Hawes. 

The item of $22,212 88, mentioned by Colonel Holabird in another place as 
the proceeds of the sale of 116 bales by Captain Mahler, is included in the 
above sum. 

Captain Edward Pease , provost marshalCedar Keys , Florida. 

Captain Pease transmits, April 1, 1865, returns of four bags of cotton, 
weighing 1,069 pounds, which he turned over to John J. Stevens, first lieu¬ 
tenant and regimental quartermaster, second Florida cavalry, acting assistant 
quartermaster, for which Lieutenant Stevens receipted. Was instructed to turn 
over captured cotton to T. C. Dexter, special agent Treasury Department. 

Brevet Major General J. L. Donaldson, chief quartermaster military division 

of the Tennessee. 

Under date of Nashville, Tennessee, June 29,1866, General Donaldson trans¬ 
mits report of cotton received at that depot from May 1, 1864, to June 30, 1865, 
by Captain S. B. Brown, assistant quartermaster. 

Prior to that time Captain John C. Crane, assistant quartermaster, had charge 
of receipts of cotton from December, 1863, to April 30, 1864, when Captain 
Brown relieved him. 

Prior to December, 1863, Captain John Stewart, assistant quartermaster, had 
charge. Is out of service and left no records of his operations. 

General Donaldson’s abstract of the cotton received at the Nashville depot 
by Captain S. B. Brown, assistant quartermaster, in charge of transportation, 
shows the total amount to be l,802f bales, 3 bags, and 175 pounds, the whole 
of which was turned over to the Treasury Department, except 143^ bales 
destroyed by fire. (This is from May 1 , 1864, to June 30, 1865.) 

The abstract of Colonel John C. Crane, late inspector quartermaster’s depart¬ 
ment, Nashville, shows that there were received by him while in charge of 
transportation of United States military railroads, Department of Mississippi, at 
Nashville, Tennessee, from December 1, 1863, to May 10, 1864, 177 bales of 
cotton and two car loads, (number of bales not enumerated,) and that he trans¬ 
ferred to the United States government 13 bales, to Captain J. H. Ferry 15 
bales, to C. A. Fuller 147 bales, to D. W. Roland 2 bales and 2 car loads. 

Brevet Brigadier General L. C. Easton, chief quartermaster. 

General Easton, chief quartermaster, department of Missouri, under date of 
St. Louis, July 13, 1866, transmits a letter from General William Myers, assist¬ 
ant quartermaster, dated July 4, 1866, giving a statement of the cotton received 
at St. Louis during the war. 

This statement shows: total number of bales received, 283; number trans¬ 
ferred and sold, 283; amounting in money to $40,456 62. 

Of this the sum of $30,844 68 was turned over to claimants ; $9,611 94 trans¬ 
ferred to credit of the Treasurer of the United States. * 

Captain H. S. Fitch , assistant quartermaster. 

Captain Fitch, in his account current for the third quarter of 1862, reports 
the sale of 20,460 pounds of cotton, at twenty-two cents per pound, damaged 
and coarse, captured by provost marshal and sold by order of Provost Marshal 
General Colonel W. S. Hillyer to A. A. Van Wonner for $4,520. In the 
abstract of Colonel William Myers, assistant quartermaster, St. Louis, Missouri, 
Captain H. S. Fitch is credited with 11 bales of cotton transferred to Colonel 
Myers, August 21 and 27, 1862, and charged with 25 bales. 


CAPTURED AND FORFEITED COTTON. 17 

Captain C. A. Reynolds, assistant quartermaster, Rock Island, Illinois. 

Captain Reynolds reports 24 bales cotton, claimed by James Mix & Company, 
seized by the United States at Memphis, Tennessee, and sold by Captain J. G. 
Fort, by order of Captain Reynolds, under instructions from General Grant. 


Gross proceeds of 24 bales. $5,546 27 

Expenses of sale.:.. Jt _ 168 00 


5,378 27 


This amount is reported as deposited with the assistant treasurer at St. Louis, 
Missouri, to the credit of the United States. 

Captain George TU. Bradley, assistant quartermaster. 

Captain Bradley, under date of Newbern, North Carolina, August 13, 1863, 
transmits receipt from D. Heaton, supervising special agent of the Treasury 
Department, for forty-five (45) bales of cotton, averaging about 500 pounds ; 
57 bales, average 500 pounds, 28,500 pounds ; in small bags 200 pounds. 

This cotton was captured from the enemy during the expedition to Winton, 
North Carolina, 25th July, 1863. 

Captain George W. Bradley,'depot quartermaster. 

Captain Bradley reports, from Baltimore, Maryland, June 29, 1866, the fol¬ 
lowing cotton, which, he says, includes all that has been received at that depot 
at any period during the war, and subsequent to the cessation of hostilities, as 
shown by the records of his office: 

July 12, 1864, received from Captain B. Burton, assistant quartermaster at 
Washington, D. C., 307 bags cotton, weighing 9,332 pounds, to H. A. Risley, 
agent Treasury Department; March 8, 1866, received from Captain J. G. 
Payne, assistant quartermaster, Washington, D. C., 30 bales cotton, weighing 
15,750 pounds, turned over to Simeon Draper, New York ; sent through Cap¬ 
tain Henry Bowman, assistant quartermaster, Philadelphia, Pennsylvania. 

Colonel James Belger, quartermaster, Baltimore, Maryland. 

Colonel Belger reports, August 9, 1862, the sale of 23 bales of cotton by 
auction, and states that the remaining 27 bales of the invoice of 50 bales from 
Captain Tallmadge, assistant quartermaster at Fortress Monroe, had not then 
been received. It averaged about the price paid for it. 

Captain Samuel Lappin, assistant quartermaster. 

Captain Lappin reports, from April 24, 1865, to May 22, 1865, amount of 
cotton received and transferred by him at Mobile, Alabama. ♦ 

Received 19,396 bales, 1,630,116 pounds. 

Transferred. 3,222 bales to General Van Vleit, New York. 

Destroyed. 9,741 bales, by explosion of powder magazine. 

Delivered to claimants. 284 bales, by order of General Canby. 

Delivered to T. C. Dexter... 6,149 bales, special agent treasury. 

Total. 19,396 bales, 1,630,116 pounds. 


Major General B. F. Butler, commanding department of the Gulf. 

General Butler writes to the Quartermaster General, New Orleans, June 10, 
1862, in explanation in the matter of certain cotton sent home in the Black 
Prince, a government transport, from Ship island: 

H. Ex. Doc. 97-2 














18 


CAPTURED AND FORFEITED COTTON. 


“This cotton,” he says, “was captured by the navy on board a small schooner 
which it would be unsafe to send to sea. I needed the schooner as a lighter, 
and took her from the navy. What should be done with the cotton ? A transport 
was going home empty; it would cost the government nothing to transport it.” 

He states that, being without funds, he had drawn upon his private banker 
for four thousand dollars, and sent the cotton to his correspondent at Boston, 
with directions to sell it, pay the draft out of tbe proceeds, and hold the rest, if 
any, subject to his order, that he might settle with the government. But the 
cotton was seized by the government, and kept, as General Butler states, until 
it depreciated ten per cent. General Butler afterwards received from Colonel 
Shaffer, assistant quartermaster, the amount of his draft, which he (General B.) 
had paid to the laborers. 

The proceeds of this cotton (two bales) from the Black Prince, $209 79, Ma¬ 
jor John W. McKim, assistant quartermaster at Boston, states were used in 
expenditures for the quartermaster’s department, and taken up on the account 
current of his predecessor (Captain W. W. McKim) for February, 1863. (See 
statement of Major McKim.) 

F. W. Kellogg, who appears to have been a purchasing agent, gives a receipt 
to Captain Samuel Lappin, assistant quartermaster, for the papers releasing^ to 
the owners 284 bales of cotton, captured in Mobile, Alabama, in accordance with 
General Orders No. 30 of Major General E, R S. Canby, commanding military 
department of West Mississippi. The following is the indorsement on this re¬ 
ceipt of Kellogg: 

“ I have received all the papers relating to this cotton and other articles, and 
so much of the cotton as was not destroyed by fire at the explosion, and was 
claimed by the owners, has been disposed of according to law. 

“F. W. KELLOGG, 

“ Purchasing Agent.” 

Lieutenant Colonel A. R. Eddy. 

The abstract of all cotton received, sold, &c., by Captain A. R. Eddy, assistant 
quartermaster United States army, at Memphis, Tennessee, while depot quarter¬ 
master at that point, from January to May, 1863, exhibits the following result: 

Received from quartermaster’s department and provost marshal’s department, 
4,334| bales, 15 pieces of bales, 92 sacks, 4S gunny sacks, 29 large sacks, 20 


small sacks, 8 large bundles. 

Transferred and sold the above articles as follows : 

Returned to owners by order of General Grant. 134 bales. 

Returned to owners by order of General Hurlbut. 13 bales. 

Transferred to Captain J. V. Lewis, assistant quartermaster_ 15 bales. 

162 bales. 

Sold at auction. 1,691 bales. 

Transferred to the Treasury Department*. 2,48l£ bales. 


Total. 4, 334^ bales. 


RECAPITULATION. 

Sold, 1,691 bales, 742,963 pounds, $437,906 77. 1, 691 bales. 

J. L. Loop, auctioneer, commission one per cent. 

Transferred. 2, 481J bales. 

Transferred... 15~ bales. 

Returned. 147 bales. 


Total. 4,334J bales. 



















CAPTURED AND FORFEITED COTTON. 


19 


It appears from a list of confiscated cotton furnished by Captain Eddy for the 
month of May, 1863, that of the cotton mentioned in his abstract he turned 
over to T. H. Yeatman, special agent of the Treasury Department, the follow¬ 
ing: 2,4811 bales, 15 pieces of bales, 159 sacks, 38 large sacks. 

Colonel A. J. Mackay', chief quartermaster. 

Colonel Mackay, chief quartermaster, depot of Nashville, July 22, 1865, re¬ 
ports to the Quartermaster General that during the moftth of June previous he 
received from the forces of Brevet Major General Wilson, commanding cavalry 
corps, military department Mississippi, 585 bales of cotton, all of which, as it 
from time to time arrived, he transferred to the United States Treasury Depart¬ 
ment. He states that he accounted for this property on his returns for the 
month in which it was received. 

In the annual report of Colonel Mackay to General Donaldson for the fiscal 
year ending June 30, 1865, he says : 

“ Not being accountable for public property, with the exception of, at one time, 
some few articles of office furniture and clothing, camp and garrison equipage, I 
have none to report as lost, destroyed, or captured by the enemy, while under 
my direction. For the same reason no property captured by our army has 
fallen into my hands. 

. “ I may except some cotton, altogether about five hundred and eighty-five 
bales, which, being taken possession of from time to time by Major General 
Wilson’s forces on their march to Macon, Georgia, &c., and shipped to me at 
Nashville, Tennessee, was immediately, as each lot arrived, turned over to the 
proper officer of the United States Treasury Department. I set down ninety- 
five thousand dollars ($95,000) as its estimated value. The cotton in question 
has been duly accounted for on my property return.” 

It appears that Colonel Mackay, during the time specified, turned over to 
James It. Dillon, special treasury agent, the following amounts of cotton : 

June 5, 1865. 78 bales. 

June 6, 1865. Ill bales. 

June 19,-1865.,. 241 bales. 

June 27, 1865. 14 bales. 

June 28, 1865. 141 bales. 

Total. 585 bales. 


Captain R. B. Hatch, assistant quartermaster. 

Cotton turned over at Helena, Arkansas, to D. N. Welsh, captain and as¬ 
sistant quartermaster, to be delivered to Captain R. W. Lyman, assistant quar¬ 
termaster, Memphis, Tennessee, 1863 : 

April 9. 13 bales cotton. 

April 9. 3 bales cotton, broken. 

April 11.-. 61 hales cotton. 

April 11. 89 bales cotton, 3 parts of hales. 

April 18. 34 bales cotton, some in bad order. 

Total. 200 bales. 


April 18, 1 piece of bale; 26 long sacks cotton; 25 sacks cotton. 

Brevet Major General Robert Allen, chief quartermaster, Louisville, Kentucky. 

General Allen, under date of June 19, 1866, writes to the Quartermaster 
General, and says : 

‘‘I enclose herewith a statement of Captain J. R. Del Vecchio, late assistant 

















20 


CAPTUEED AND FORFEITED COTTON. 


quartermaster, in reference to twenty (20) bales. This is the only instance 
where cotton has come into the possession of any officer attached to this depot 
during the war.” 

Captain Del Vecchio reports that he found in the First street warehouse, cor¬ 
ner First and Front streets, twenty (20) bales of cotton which was not trans¬ 
ferred to him by his predecessor. The Quartermaster General ordered him to 
turn the cotton over to tjie treasury agent at Louisville, and take his receipt 
therefor, and report the cotton on property return as taken up. He states that 
the receipt may be found filed with his property papers for the month of March, 
1866. 

Colonel G. H. Crosman, deputy quartermaster general , Philadelphia, Penn¬ 
sylvania. 

Lieutenant Colonel Herman Biggs, quartermaster 18th army corps, under 
date of Philadelphia, Pennsylvania, April #10, 1863, proposes to turn over to 
Colonel Crosman about 2,000 pounds of cotton on board the steamer Emilie, 
belonging to the government. 

Colonel Crosman is directed by the Quartermaster General to sell the 1,558 
pounds of cotton turned over to the department. 

The cotton was sold agreeably to orders, and Captain A. Boyd, assistant 
quartermaster, by direction of Colonel Crosman, reported the sale as follows : 


May 4, 1863— 

1,218 pounds of cotton partly damaged, Dickens, 17J cents. $213 15 

640 pounds cotton damaged, Dodson, 14J cents. 92 80 


305 95 

Commission 5 per cent.. $15 30 

Catalogues and advertising... 3 75 

Weighing and porterage. 3 25 

- 22 30 


* 283 65 


M. Thomas & Sons, auctioneers. 

Colonel Crosman (Brevet Brigadier General) writes under date of June 12, 
1866, and recites the sale of the cotton aforesaid, under the instructions of the 
department, “the proceeds to be turned over to the duly authorized agent of 
the Treasury Department when he shall have been appointed.” 

, General Crosman adds: “ Captain Boyd sold this cotton under my direction, 
and the net proceeds, $283 65, were used by him in the current expenditures 
of the quartermaster's department proper; no notification of the appointment 
of a treasury agent to receive the funds was ever made to me.” 

Major Stewart Van Vliet, quartermaster , New York. 

Major Van Vliet, December 29, 1862, reports to the Quartermaster General 
that, in pursuance of instructions, he had the cotton received from Captain 
Daniel Messenger, assistant quartermaster at Newbern, North Carolina, 72 
bales, sold at auction, and had deposited the net proceeds, $15,416 72, with 
the assistant treasurer at New York*. Requests that this sum be placed to his 
credit, as he is entirely out of funds. 

Captain Messenger states in his letter to Major Van Vliet, of the 24th of No¬ 
vember, 1862, that of the 72 bales sent, 57 were marked A. Q. M., and were 
seized, ginned, and pressed by him. The 15 bales marked T. D. were claimed 
by parties professing to be Union men. Loyalty, however, not clearly estab- 












CAPTURED AND FORFEITED COTTON, 21 

lished. Wished the lot sold separate from the other, so that, if necessary, a 
separate account could be rendered. 

On the 22d of January, 1863, Major Van Vliet was advised from the Quar¬ 
termaster General’s office as follows : 

“ By direction of the Secretary of War, the proceeds of the sale of the fifty- 
seven (57) bales of cotton marked A. Q. M., which you received from Captain 
Messenger, assistant quartermaster, will be held to defray current expenses of 
the quartermaster’s department. The 15 bales marked T. I). will be held until 
further orders.” 

March 4, 1863, Major Van Vliet reports the receipt of 10,000 pounds of un- 
ginned cotton from Brevet Colonel C. W. Thomas, assistant quartermaster, at 
Fortress Monroe, and asks authority to sell it at auction. 

March 9, 1863, directed by the Quartermaster General to sell and report re¬ 
sult. * • 

May 7, 1863, Major Van Vliet received from Captain Alfred G. Gray, of the 
steamer McClellan, 233 bales of cotton captured in the blockade runner Laura 
Dudley, on the 29th of April, 1S63, and shipped by the United States marshal 
on account of the government. 

May 20, 1863, Major Van Vliet received 412 bales of cotton from New Or¬ 
leans, per steamer George Peabody. 

May 23, 1863, Major Van Vliet received 400 bales of cotton from Captain 
A. Shipley, assistant quartermaster, per ship Matanzas, from New Orleans. 

June 29, 1863, Major Van Vliet reports receipt from Colonel S. B. Iiolabird, 
chief quartermaster* New Orleans, per Captain Jacob Mahler, assistant quarter¬ 
master, 530 bales of cotton and samples, per steamer Matanzas, from New 
Orleans; directed by the Quartermaster General to turn it over to the agent of 
the treasury. 

May 22, 1865, Major Van Vliet received thirteen bales of cotton from Captain 
Messenger, assistant quartermaster, Newbern, North Carolina. 

May 23, 1865, General Van Vliet received 1,400 bales of cotton, per steamer 
Monterey, invoiced by General Canby. 

June 3, 1865, directed to turn over all the cotton to Simeon Draper, agent of 
Treasury Department. 

Captain TV. TV. Me Kim, assistant quart ermaster, Boston. 

Captain McKim, on the 27th of August, 1862, asked authority to sell two 
bales of cotton turned over to him from the transport Black Prince, shipped 
from New Orleans by General Butler, which authority was given, and the cotton, 
sold. (See statement of Brevet Major John W. McKim, June 14, 1S66.) 

June 23, 1863, Captain W. W. McKim was instructed by the Quartermaster 
General, under General Orders No. 88, War Department, 1863, as follows: “The 
cotton and sugar, except what sugar the Commissary General elects to take for 
army use, must be turned over to the agent of the Treasury Department, to 
be by him sold. He was also instructed that any charges against the property 
for freight," &c., should be paid, and charged against the product of sale.” 

In relation to property shipped to him by Colonel Holabird, chief quarter¬ 
master department of the Gulf, Captain McKim, June 27, 1863, says : 

“ Previous to the receipt of your letter I had received $Si61,535 69, being the 
proceeds from auction sales of the property received by the steamer McClellan. 

“On Tuesday last I sold at auction 200.bales of cotton received from New 
Orleans by steamer City of Bath. My course in this business, and I presume 
also the action of Colonel Holabird, was based upon the supposition that the 
proceeds could be appropriated as he desired. 

“No agent of the Treasury Department could have made a more judicious or 
economical sale, or have realized more for the property, than I have done, and I 


22 


CAPTURED AND FORFEITED COTTON. 


am confident that my action will receive the approval of any competent agent 
the Treasury Department may appoint. I am ready to turn over the proceeds 
to the agent of the Treasury Department, whenever required to do so. 

“ I respectfully ask that I may be authorized to retain so much of the pro¬ 
ceeds as will suffice to reimburse Colonel Holabird for the expenses at New Or¬ 
leans, and to place such sum to his credit, it being a proper charge against the 
property before the net proceeds can be determined. 

“ Should not the freight on such property from the point of shipment to the 
place of delivery (when delivered from government transports) be retained and 
placed to the credit of the quartermaster’s department before paying the pro¬ 
ceeds to the Treasury Department ?” 

The Quartermaster General, on 5th of January, 1864, in a letter to the Sec¬ 
retary of War, on the subject of cotton funds in the hands of Captain W. W. 
McKim, at Boston, made the following 8 recommendation : 

“ That the money may now be made available for public use, I respectfully 
recommend that, after refunding to the quartermaster’s department the expenses 
incurred by it in payment of charges on the property and transporting it to 
Boston, it may be turned over to the Treasury Department.” 

This recommendation was approved by the Secretary of War, January 7, 
1864, and on the 12th January, 1864, Captain McKim was instructed to be 
governed accordingly. 

Brevet Major John W. McKim, assistant quartermaster, in charge at Boston, 
wrote on the 21st June, 1866, giving a “statement of cotton received by the 
quartermaster’s department at Boston, Massachusetts, from the commencement 
to the end of the rebellion,” and states that “ the sum of $209 79 , received from 
the sale of two bales per ship Black Prince, was used in expenditures in the 
quartermaster’s department, and taken up on the account current of my prede¬ 
cessor in February, 1863.” “The proceeds from the sale of cotton received per 
steamer City of Bath and steamer McClellan, amounting to $194,879 33, were 
deposited to the credit of the Treasurer of the United States, and a certificate of 
the United States assistant treasurer at Boston for that amount forwarded to 
you by my predecessor, Captain W. W. McKim, on the lltli of February, 1864, 
in accordance with instructions contained in your letter of January 12, 1864.” 

Lieutenant Colonel H. C. Ransom, quartermaster, Savannah, Georgia. 

January 12, 1865, the Secretary of War, then at Savannah, directed the 
Quartermaster General to provide for the care and preservation of cotton cap¬ 
tured at Savannah, and to detail a competent officer lor the special duty of see¬ 
ing to its being turned over and receipted for by the agent of the Treasury 
Department. 

Lieutenant Colonel H. C. Ransom was accordingly assigned to this duty, and 
directed to make a careful inspection of the stores containing the captured cot¬ 
ton, and appoint guards for its protection. He was directed to afford every 
facility for the operations of the treasury agent, Simeon Draper, collector of the 
port of New York, charged by the Treasury Department with the care and 
disposition of this captured property, and was authorized to employ competent 
clerks to attend to the weighing of each bale, and take duplicate receipts from 
the special agent. The wages of operatives and all indebtedness incurred in 
handling, packing, and shipping cotton to the date of this order to be discharged 
by the special agent of the treasury. 

In pursuance of instructions from the Quartermaster General, Colonel Ran¬ 
som took charge of the captured cotton at Savannah and Charleston and turned 
it over to the treasury agents. 

On the 21st of March, 1865, Colonel Ransom informed the Quartermaster 
General that he had transferred to the Treasury Department, up to that date, 


CAPTURED AND FORFEITED COTTON. 


23 


upwards of 38,000 bales of cotton, and hoped to close the business during the 
week. His receipts from Albert G. Brown, supervising special agent of the 
Treasury Department, to the 4th of April, 1865, show the transfer to that agent 
of thirty-eight thousand one hundred and thirty-three (38,133) bales, weighing 
17,835,705 pounds, besides receipts embracing the following items: 39 bales 
rope cuttings, weighing 30,333 pounds; 60 bales old rope and bagging, weighing 
38,280 pounds; 4 bags wool, weighing 2,076 pounds; 182 bales old rope and 
bagging, weighing 128,686 pounds. 

Colonel Ransom also transmitted receipts from Simeon Draper, special agent 
of the Treasury Department, for the following amounts transferred to him at 
Charleston, South Carolina: 4,454 bales cotton, weighing 1,884,550 pounds; 
8 bales rope ends, weighing 5,50S pounds; 5 bales cotton pickings, weighing 
5,104 pounds. 

It will be seen from the foregoing statement that there was but little cotton 
remaining in the hands of the officers of the quartermaster’s department at the 
close of the war, and but little received afterwards. The treasury agents will 
probably be able to give more specific information on the subject. 

Respectfully submitted: 

M. C. MEIGS, 

Quartermaster General , Brevet Major General U. S. A. 

Hon. Edwin M. Stanton, 

Secretary of War. 


Quartermaster General’s Office, 
Washington , D. C., October 29, 1866. 

Sir : In connection with my report of the 8th instant, in compliance with a 
resolution of the House of Representatives of the 26th of May, 1866, calling for 
information in relation to the amount of cotton in the hands of the United States 
military authorities at the close of the war, as captured and forfeited, and all 
which has since come into the hands of the United States authorities as prop¬ 
erty of the late so-called Confederate States, its disposition, &c., I have the 
honor to transmit a copy of a letter from Brevet Major General Stewart Van 
Vliet, quartermaster, New York city, October 11, 1866, covering a condensed 
statement of all the cotton received by him during the war, and the disposition 
made of it. He states that he had no cotton in his hands at the close of the war. 

In preparing the statement required by the call of the House of Representa¬ 
tives it was necessary to call upon all the principal quartermasters for reports 
*as to the amount of cotton severally passing through their offices. The full 
response of General Van Vliet was only t received last week. It will be seen 
that of the proceeds of cotton sold and transferred $12,892 12 were taken up 
in General Van Vliet’s summary statements for January and May, 1863, and 
the sum of $3,289 92 transferred to Simeon Draper, United States cotton agent; 
and that 45,800 bales of cotton were turned over to Mr. Draper, and 2,644 bales 
of cotton, weighing 1,149,862 pounds, were turned over to Hiram Barney, esq., 
collector of the port of New York, from whom General Van Vliet claims the 
amount due the quartermaster’s department for transportation of cotton. This 
will be made the subject of a special communication and* recommendation after 
receiving from General Van Vliet a statement of the whole amount due the 
quartermaster’s department on account of shipment of cotton, &c. 

I am, very respectfully, your obedient servant, 

M. C. MEIGS, 

Quartermaster General , Brevet Major General U. S. A. 

Hon. Edwjn M. Stanton, 

Secretary of War. 



24 


CAPTURED AND FORFEITED COTTON. 


Quartermaster’s Office, 

New York , October 11, 1866. 


General: I have the honor to transmit herewith a condensed statement of 
all the cotton received by me during the war, and the disposition made of it. 

I had no cotton in my hands at the close of the war. 

I beg, while on this subject, to call attention to the large amount of money 
due our department for the transportation of cotton, and which should have 
been paid from the proceeds of said cotton. I frequently called Mr. Barney’s 
attention to it, but could never bring him to a settlement. 

1 enclose herewith a copy of one of several letters which I addressed him 
on the subject. There is more due the government than is claimed in this letter. 

It would only be right that this sum should be returned to our department. 

Very respectfully, your obedient servant, 

STEWART VAN VLIET, 


General M. 0. Meigs, 

Q. M. General , Brevet Major 


Brevet Major General , fyv* 
General U. S. A. 


Statement showing the quantity of cotton received during the war by Brevet 
Major General Stewart Van Vliet, quartermaster United States army, at 
New York city, the disposition made of it, Sfc. 


No. of bales. 

No. of bags. 

No. of pounds 
received. 

How disposed of. 

Net proceeds. 

61 


23,053 

Sold at public sale.. 

$12,126 80 


241 

8,600 

.do. 

765 32 

15 


5,648 

_do..__...... 

3,289 92 

2,644 


1,149,862 

Turned over to Hi¬ 




ram Barney, col¬ 





lector of the port 




f 

of New York. 


45,800 



Turned over to Sim¬ 




eon Draper, U. S. 





cotton agent. 


48,520 

241 



16,182 04 


-«- 



Remarks. 


Proceeds taken up on sum¬ 
mary statement for Jan¬ 
uary, 1863. 

Cotton in seed. Proceeds 
taken up on summary 
statement for May, 1863. 

Proceeds transferred to 
Simeon Draper, esq., # 
United States cotton 
agent. 


STEWART VAN VLIET, 

Bvt. Maj. Gen. and Quartermaster U. S. A. 
























CAPTURED AND FORFEITED COTTON. 


25 


Quartermaster’s Office, 

New York , August 14, 1863. 

Sir : I hand you herewith the account of charges, amounting to fifty thou¬ 
sand and seventy-seven dollars and thirty-four -cents, which is due this depart¬ 
ment on four shipments of cotton and sugar turned over to you, and will thank 
you to send me your draft for the amount at your earliest convenience. 


Steamer George Peabody : 

Expenses paid at New Orleans. $9, 566 38 

For four days’ detention of vessel, ($400). 1, 600 00 


. Steamer Matanzas: 

Expenses paid at New Orleans. 9, 975 62 

For six days’ detention of vessel, ($550). 3, 300 00 

- 13,275 62 

Steamer United States : 

Expenses paid at New Orleans... 14, 071 27 

For five days* detention of vessel, ($400). 2, 000 00 

-16,071 27 

Steamer Fulton: 

Expenses paid at New Orleans. 7, 564 07 

For two days’ detention of vessel, ($1, 000). 2, 000 00 

- 9,564 07 


Total... 50,077 34 


Very respectfully, your obedient servant, 

STEWART VAN VLIET, 
Major and Quartet master U. S.A. 

Hiram Barney, Esq., 

Collector, New York City. 

A true copy: 

STEWART VAN VLIET, 
Brevet Major General , and C. Q. M. 


House of Representatives, 
Washington , _Z). C. September 1, 1866. 

Sir : I am instructed as chairman of a sub committee, by the joint Select 
Committee on Retrenchment, empowered and appointed by the 39th Congress, 
to request that you will furnish me for the use of said committee, at as early 
a day as practicable, copies of all orders and instructions given by the War 
Department, or under its authority, in relation to cotton, tobacco, rice, or other 
property captured, abandoned, or forfeited, or claimed to be, in behalf of the 
government, as having belonged to the so-called Confederate States, or either of 
them, or to any citizen of said States, since the month of April, 1861 ; and 
also a statement and description giving amounts and values of all property so 
captured, abandoned, or forfeited* which has at any time come into the possession 
or under the control of the military authorities, and showing what disposition 
in each case has been made of the same, and what proceeds therefrom have 
been paid into the treasury of the United States, or otherwise accounted for. 



















26 


CAPTURED AND FORFEITED COTTON. 


Please address your reply hereto to me, at Dayton, Ohio, and send it if 
possible by the first of October next, before thefeassembling of the committee. 
I have the honor to be, very, respectfully, your obedient servant, 

ROB’T 0. SCHENCK, 

Chairman of Sub-Committee. 

Hon. E. M. Stanton, 

Secretary of War , Washington, D. C. 

War Department, 

September 4, 1866. 

Respectfully referred to the Quartermaster General for report. 

By order of the Secretary of War : 

E. 0. SCHRIVER, 
Inspector General U. S. A. 


On motion of Mr. Bromwell, 


House of Representatives, 

May 28,1866. 


Resolved, That the President of the United States be requested to cause to 
be laid before this house statements showing the amount of cotton in bales, and. 
the value thereof, which was in the hands of the military authorities at the time 
of the cessation of hostilities, as captuled and forfeited cotton, together with .all 
cotton which has since come to the hands of the United States authorities as 
property of the late so-called. Confederate States ; also an account of all cotton 
in anywise coming into the hands of the federal authorities during the war, and 
under the care of what officers, and the disposition which has been made of 
sueh cotton in each State, both during and since the late war ; how sold, and to 
whom, and by whom, and on what commission, and for what price. 

Attest * 

EDWARD McPHERSON, Clerk. 


■ [General Orders No. 88.] 

War Department, Adjutant General’s Office, 

Washington, April 3, 1863. 

The following orders in respect to the regulating of intercourse with the insur¬ 
rectionary States, the collection of abandoned property, &c., are published for 
the information and government of the army, and of all concerned : 

War Department, 
Washington , March 31, 1863. 

For the purpose of more effectually preventing all commercial intercourse with 
insurrectionary States, except such as shall be authorized in pursuance of law, 
and of securing consistent, uniform, and efficient action in conducting such inter¬ 
course as shall be so authorized, and for the purpose of carrying out the pro¬ 
visions of an act of Congress entitled “ An act to provide for the collection of 
abandoned property, and for the prevention ofJrauds in insurrectionary States,” 
approved March 12, 1863, it is hereby ordered— 

I. That no officer of the army of the United States, nor other person con¬ 
nected therewith, shall authorize or have any interest in the transportation of 
any goods, wares,- or merchandise (except supplies belonging to or contracted 




CAPTURED AND FORFEITED COTTON. 


27 


for by the United States designed for the military or naval forces thereof, and 
moving under military or naval orders, and except, also, sutlers’ supplies and 
other things necessary for the use and comfort of the troops of the United States, 
and moving under permits of the authorized officers of the Treasury Depart¬ 
ment) into any State declared by the President to be in insurrection; nor 
authorize nor have any interest in the purchase or sale therein of any goods or 
chattels, wares or merchandise, cotton, tobacco, or other products of the soil 
thereof; nor the transportation of the same, except as aforesaid, therefrom or 
therein; nor shall any such officer or person authorize, prohibit, or in any man¬ 
ner interfere with any such purchase, or sale, or transportation, which shall be 
conducted under the regulations of the Secretary of the Treasury, unless under 
some imperative military necessity, in the place or section where the same shall 
be conducted, or unless requested by an agent or some other authorized officer of 
the Treasury Department, in which case all commanders of military depart¬ 
ments, districts, and posts will render such aid in carrying out the provisions 
of the said act, and in enforcing due observance of the said regulations of the 
Secretary of the Treasury, as can be given without manifest injury to the public 
service. 

II. It is further ordered, that fevery officer or private, or person employed in 
or with the regular or volunteer forces of the United States, who may receive 
or have under his control any property which shall have been abandoned by the 
owner or owners, or captured in any district declared to be in insurrection against 
the United States, including all property seized under military orders, excepting 
only such as shall be required for military use of the United States forces, shall 
promptly turn over all such property to the agent appointed by the Secretary of 
the Treasury to receive the same, who shall give duplicate receipts therefor. 

And every such officer or private, or person employed in or with the regular 
or volunteer forces of the United States, shall also promptly turn over to such 
agent, in like manner, all receipts, bills of lading, and other papers, documents, 
and vouchers, showing title to such property, or the right to the possession, con¬ 
trol, or direction thereof; and he shall make such order, indorsement, or writing 
as he has power to make, to enable such agent to take possession of such prop¬ 
erty or the proceeds thereof. Arms, munitions of war, forage, horses, mules, 
wagons, beef cattle, and supplies which are necessary in military operations, 
shall be turned over to the proper officers of the ordnance, or of the quarter¬ 
master, or of the commissary departments, respectively, for the use of the army. 
All other property abandoned, or captured, or seized, as aforesaid, shall be de¬ 
livered to the agent appointed by the Secretary of the Treasury. 

The offic s receiving or turning over such property shall give the usual and 
necessary invoices, receipts, or vouchers therefor, and shall make regular returns 
thereof, as prescribed by the Army Regulations. The receipts of the agents of 
the Treasury Department shall be vouchers for all property delivered to them, 
and Avhenever called upon by the agent of the Treasury Department authorized 
to receive such abandoned or captured or seized property, as aforesaid, or the 
proceeds thereof, all persons employed in the military service will give him full 
information in regard thereto j and if requested by him so to do, they shall give 
him duplicates or copies of the reports and returns thereof, and of the receipts, in¬ 
voices, and vouchers therefor. 

Aud every officer of the army of the United States hereafter receiving aban¬ 
doned or captured or seized property, or the proceeds thereof, or under whose 
order it may be applied to the u.^)f the military forces, as aforesaid, shall, upon 
request of a duly authorized agjK of the Treasury Department, render a writ¬ 
ten report, with invoices thereof to said agent, in which he will specify the 
arms, supplies, or other munitions of war retained for the use of the military 
forces, as aforesaid, and also, separately, the property turned over to said agent, 
or which may have been sold or otherwise disposed of. 


28 


CAPTURED AND FORFEITED COTTON. 


And in case a sale of such property shall he made under his authority, or 
under the authority of any one subject to his^rder, he will so state, and will 
describe the property so sold, and will state when and where and by and to 
whom sold, and the amount received therefor, and what disposition was made 
of the proceeds. 

And all officers of the army of the United States will at all times render to 
the agents appointed by the Secretary of the Treasury all such aid as may be 
necessary to enable them to take possession of and transport all such property, 
so far as can be done without manifest injury to the public service. 

III. All commanders of military departments, districts, and posts will, upon 
the receipt of this order, revoke all existing orders within their respective com¬ 
mands conflicting or inconsistent herewith, or which permit or prohibit or in any 
manner interfere with any trade or transportation conducted under the regula¬ 
tions of the Secretary of the Treasury; and their attention is particularly di¬ 
rected to said regulations, prescribed March 31, 1863, and they will respectively 
make such orders as will insure strict observance of this order throughout their 
respective commands. 

All expenses of transporting property herein referred to will be reported by 
the officers of the quartermaster’s department who furnish such transportation, 
to the agents of the Treasury Department, and also, through the ordinary chan¬ 
nels, to the Quartermaster General at Washington, in order that the said ex¬ 
penses may be reimbursed from the proceeds of sales of such transported 
property. • 

EDWIN M. STANTON, 


By order of the Secretary of War : 


Secretary of War. 
E. D. TOWNSEND, 


Assistant Adjutant General. 


Washington, D. 0., August, 1866. 

General : I have the honor to submit an account, marked A, of the cot¬ 
ton, &c., received at New Orleans during the war; also paper B, wherein 
the disposition of it is set forth; and account C, exhibiting the proceeds 
thereof in money. In explanation, it should be stated that this report gives an 
account of cotton seized, or in military possession by seizure, or from some ques¬ 
tion being raised as to its disposition. There was cotton received and trans¬ 
ported under the treasury regulations not included herein, as it wa^ only handled 
as matter of freight. The cotton sent to New York and Boston it is presumed 
was sold by the treasury officers, as no returns were ever made to me of any 
sales thereof. It will be perceived in account 0 that 2,700 bales (it ought 
probably to be 270) were disposed of by the United States provisional court, 
and really this amount ought not to appear in this report; but, finding it men¬ 
tioned on the memorandum drawn from my accounts, it is included, although it 
was not controlled or managed by the military authorities, except in so far as 
its transportation may have been concerned. There are 1,207 bales of cotton 
derived from cotton collected from the batteries, bridges, trenches, hospitals, 
camps, and fields, &c., in and around the works of Port Hudson, by negro 
troops and contrabands, under the general supervision of Brigadier General 
George L. Andrews, commanding the post, and in obedience to department orders 
marked D. This cotton mentioned was, the exertion of the people, so 
much clear gain to the government, for it was all essentially lost to it; although 
a portion of it would, in all probability, have been collected and disposed of by 
adventurers and army followers. This cotton may have been the remains, origi- 



CAPTURED AND FORFEITED COTTON. 


29 


nally, of twice or thrice tlie number of bales mentioned; of course it was much 
of it in incredibly bad order, having been buried in the earth, used for beds, 
and some of it stained with the blood of our soldiers mutilated in the siege of 
Port Hudson. One hundred thousand dollars of the proceeds of this cotton 
was applied in the quartermaster’s department, and not specially mentioned here. 
The proceeds of this cotton may be said to have covered all the expenses of the 
schools for the poor colored people in Louisiana up to 1865, and possibly through 
that year. There is a lot of 404 bales of cotton £rom the Brazos, (schedule A,) 
captured by the enterprise of the troops on the Rio Grande, and several hundred 
miles from the fields where it was grown, which cotton was sold by the direction 
of the commander of the department of the Gulf to assist in paying for the 
steamers and vessels lost in the expedition to Brazos Santiago and the Rio 
Grande. There was much more captured there and sold, but I have not been 
furnished with an account of it; it was applied in the quartermaster’s depart¬ 
ment by like authority and for a like purpose. The cotton released to parties 
was done so upon proper orders, by authority of the military commander and 
treasury officers, although set down as done by my order, a custom thus adopted 
by such officers and persons as had charge of it subordinate to me. A great 
deal, held only for freight and belonging to private parties, thus stands released 
to C. A. Weed & Go., they being commission merchants or treasury agents, and 
acting for several others, who were the owners, in so recovering this cotton. 
Finally, at the risk of tediousness, I wish to set down my testimony that the 
most of the cotton and other products gathered west of the Atchafalaya river in 
1863 was so gathered and delivered at points of transportation by the negro 
slaves of the country, who, with rare tact and industry, used the teams of their 
masters that had fled to the enemy and brought it from all manner of hiding- 
places, in swamps and forest as well as from the plantations of their misters. 
They seemed to be impressed with the belief that they were thus doing the 
government some service, and earning their transportation to freedom, and food 
from its officers. It was owing to their efforts that it could be thus moved, in 
the midst of rapid operations, without any real attention being given to the sub¬ 
ject. I saw a large amount of cotton thus gathered and delivered at Barry’s' 
Landing. It should be stated that in many instances these poor, people hauled 
out and deposited cotton where it could not be taken away, and where it had to 
be abandoned altogether to returning enemies or the flames kindled by guerillas. 
The proceeds of twenty or thirty bales, more or less, were transferred to the 
supervising agent of the treasury at New Orleans, and not included* in this ac¬ 
count, although sold under my general directions, they having been special 
cases, involving conflicting and doubtful claims or violations of military orders. 

Most respectfully, your obedient servant, 

S. B. HOLABIRD, 

Brevet Colonel, Assistant Quartermaster United States Army. 

Major General M O. Meigs, 

Quartermaster General United States Army. 


30 


CAPTURED AND FORFEITED COTTON. 


Cotton receipts and disjiosition of the 


£ 

*<» 

o 

<D 

PS 


1863, 
May 15 

16 

17 

18 
18 

19 

20 
21 
22 
23 

23 

24 

25 

26 

27 


c3 

PQ 


34 


28 

18 

28 

16 

14 

3,420 

June 1 

11 

6 

82 

10 

15 

13 

116 

15 

12 

16 

38 

19 

129 


43 

July 21 

228 

Aug. 2 

347 

5 

338 

Sept. 21 

243 

Oct. 10 

155 

Nov. 16 

116 

Dec. 4 

8 

Oct. 29 

112 

Nov. 16 

42 

21 



104 

566 

874 

176 

33 

295 

472 

44 

11 

524 

269 

9 


32 


c3 

U2 


Zfl 

. . 

— X 

cs a 
=H O 


207 


Sources. 


Date. 


Opelousas rail¬ 
road. 

.do ... 

.do . .. 


.do 


Steams’p Cres 
cent. 

Opelousas rail¬ 
road. 

-do. 


1863. 
May 18 

May 26 


Disposition. 


Shipped per steamship 
United States. 


.do. 
.do. 
.do. 


Received from 
picking. 

Opelousas rail¬ 
road. 

.do. 

Loose cotton 
from picking. 

Opelousas rail¬ 
road. 

Musket’s pick¬ 
ing. 

Abbott’s pick¬ 
ing. 

Capt. S. W. 
Cozzens. 

Baton Rouge . 

Opelousas rail¬ 
road. 

.do. 

.do__ 

Steams’p Ores 
cent. 

Steamship St, 
Mary. 

Steams’p Cres¬ 
cent. 

Loose cotton.. 


June 1 
June 1 
June 12 
June 16 


Sold at auction by Julian 
Neville. 

Sold at auction by Schroe 
der & Schreiber. 

Loss by repacking. 


M 

u 

o 

£ 

£ 

u 

o 

S3 

O 

OQ 

o 

« 

o 


Boston . 


June 18 
June 18 


June 23 
June 24 
June 29 


Aug. 18 

!4 
2 


Shipped by steamship 
McClellan. 

Shipped by steamship Pul 
ton. 

Shipped by steamship City 
of Bath. 

Shipped by steamship Mon- 
taynos. 

Sold at auction by Julian 
Neville. 

Shipped per steamship Pa- 
tapsco. 

Returned to owner, Mr 
Bacon. 

Loss by repacking. 

Sold at auction by Phinney 
& Amory. 

.do.do ... 


Aug. 24 
Sept. 


Port Hudson.. 


.do 

.do 

.do. 


_do .... 

-do. ... 

-do .... 

New Iberia.. 


.do 
.do. 


Opelousas rail¬ 
road. 


Sept. 9 
Sept. 21 


July 30 

Aug. 11 
Aug. 13 
Oct. 2 

Oct. 20 
Nov. 29 
Dec. 24 
Nov. 6 

Nov. 9 

Nov. 18 

Nov. 23 


-do.do ... 

Delivered Orphan Asylum - 

Sold at auction by George 
E. Tyler. 

.do.do. 

.do.do. 


Boston . 
N. York 
Boston 
N. York 


cS 


522 


300 

X 

1,050 

X 

8 


650 



N. York 


.do.do 

.do.do 


Sold at auction by George 
E. Tyler. 

.do.do ... 

.do.do ... 

.do.do ... 


.do.do. 

.do.do. 

.do.do. 

Delivered Mr. Goodwin, or¬ 
der Col. Chandler, 82. 
Delivered Mr. Goodwin, or¬ 
der Col. Chandler, 30. 
Taken by M. McKee, on or¬ 
der Col. Chandler. 
Claimed and taken by M. 
McKee. 


300 

200 

530 

770 

480 

16 

40 

200 

351 

300 

1 

300 

300 

300 

300 

402 


228 

347 

338 

243 

155 

116 

8 


III 

III 

111 

III 

III 


III 


Cor 


32 


112 

42 


ps d’ 


207 




Sacks. 






























































































































































































CAPTURED AND FORFEITED COTTON, 


31 


same in the department of the Gulf. 






Auction sales. 


Returned 

owners. 

Tr’y 

Den't. 



a 


U. S. 
marshal 


1 Barrels. 

•831SBO | 

| Lots loose cotton. 

Auction sales ac¬ 
counted for 
by— 

Bales. 

Parts bales. 

•s^ong | 

| Barrels. 

1 Casks. 

Shipped, bales. 

Bales. 

1 Parts bales. 

Sacks. 

1 Lots loose cotton. 

1 Bales. 

1 Parts bales. 

Lost in rebaling. 

Used in rebaling. 

d 

c3 

rC 

P4 

*4 

o 

nd 

0> 

Fh 

<x> 

> 

A 

Never received. 

Bales. 

Parts bales. 

30 

M 

Cj 

a 

o 

+-* 

n 

V 

o 

d 

o> 

u 

u 

X 





• 





522 







Bales 

Sacks 

Balet 

Bales 




















32 









S. B. Holabird, 

300 





















in Aug., 1863. 
Ditto, Aug. au'd 
Sept., 1863. 

1,050 

































8 










- 






650 






















300 























200 























530 

















S. B. Holabird, 

770 





















in Aug., 1863. 





480 













ir 











16 



















• 









40 










S. B. Holabird, 
in Aug., 1863. 

200 





















351 


















t 





300 



































1 








S. B. Holabird, 
in Sept., 1863. 
_do_ 

300 






















300 






















_do .. 

300 






















_do . 

300 






















__ do .. 

402 












































































• 





































S. B. Holabird, 
in Sept., 1863. 


















IIII 

§ 





















A 

fr 


£ Capt. Mahler 

l 






















i and Hawes. 

S'" 





























112 























42 
























207 




















1 





1 








* Items marked thus, X, constitute the 2,671 biles accounted for in my seq. account under date May, 1863. 
t Seq. account June, 1863, 300 bales, II. 

♦ Seq. account, 1.602 bales, III, August and September, 1863. ^ 

Seq. account, 228 bales. 



































































































































32 


CAPTURED AND FORFEITED COTTON. 


Cotton receipts and disposition of the same 


Received. 

Bales. 

Parts of bales. 

Sacks. 

X 

3 

Casks. 

Lots of loose cotton. 

Sources. 

Date. 

Disposition. 

To Boston or New York. 

Bales. 

Parts of bales. 

Sacks. 

3 863. 
Nov. 7 

4 

4 

4 





Bonnet Carri . 

Yermillionville 

Brazos _ 

1863. 
Nov. 7 

Taken by B. F. Flanders, 
special agent Treasury 
Department. 

Taken by Col. F. W. Bring- 
hurst, at Vennillionville, 
for military purposes. 

Sold at auction by George 
E. Tyler. 

Sold at auction by George 
E. Tyler, 176. 

Delivered to Brott& Davis, 


4 

4 


32 






Nov. 4 


32 



Dec. 6 

228 






> 

Dec. 24 


228 



11 

196 





i 

Brazos . 

Dec. 26 























20. 

Delivered to Brott & Davis 


196 



Nov. 11 



8 

l 



Morganza .... 

Opelousas rail¬ 
road. 

Madisonville.. 

1864. 
Feb. 20 

one lot loose cotton. 

Sold at auction by George 
E. Tyler. 

.do.do .... 




1864. 
Jau. 4 



159 




Jan. 36 




159 

14 

11 





Jan. 29 

.do..do. 


11 


9 

15 






Franklin. 

J an. 29 

.do.....do. 


15 



Mar. 23 

123 






Alexandria . . 

May 4 

Delivered to C. A. Weed.. 


123 



27 

103 






.do. 

May 4 
April 30 

May 26 
May 9 

May 9 

.do.do .... 


103 



29 

11 






.do. 

Sold at auction by Mont¬ 
gomery Bro. 

Delivered to C. A. Weed.. 


1J 



April 5 
21 

277 


164 




.do. 


277 


164 

531 

26 

44 





Delivered to M. R. Arial, 
283. 

Ditto, 17 parts bales. 









17 










Ditto, 28 sacks. 



28 









May 31 

May 31 

Sold at auction by un¬ 
known, 18. 

Ditto, 9 parts bales. 











• 



9 










Ditto, 6 sacks. 




6 









May 12 

May 26 

May 7 
May 7 
May 16 

May 21 

May 4 
May 9 
May 5 
May 2 
May 4 

Delivered to H. W. Tyler, 
33. 

Delivered to Thomas Jan- 
ney, 76. 

Delivered to C. A. Weed, 60. 
Ditto, 10 bags. 








































10 









Delivered to James Barron, 












50. 

Sold at auction by Mont¬ 
gomery, 11. 

Delivered to C. A. Weed.. 


531 

16 

20 

442 

99 

205 

100 



22 

16 


286 




Alexandria . . 



286 

26 

20 






.do. 

Delivered to M. R. Arial 



27 

442 







Delivered to C. A. Weed 



.... 

30 

99 

1 






Issued to U. S. marshal. 


1 


30 

205 


go 





Delivered to C. A. Weed 



22 

30 

100 







This cotton was delivered 
by the steamer at Natchez, 
Miss. 

Delivered to C. A. Weed,95. 



30 

100 







May 7 
May 21 

May 4 
May 4 
May 11 
May 7 
May 6 
May 6 












Sold at auction by Mont¬ 
gomery, 5. 

Delivered to C. A. Weed.. 


100 

400 

159 

176 

100 

141 

337 



27 

400 






Alexandria... 




29 

159 


9 





.do.do_ 



9 

May 1 
April 30 

176 







Delivered to .T. Viosca, jr 


' ’ ‘ ' 

100 







Delivered to C. A. Weed.. 




May 1 
1 

141 


1, 403 





.do.. .do ... 



1, 403 
4 

337 

•• 

4 




.do. 

. do.do. 


. . . . 




If 













































































































































CAPTURED AND FORFEITED COTTON, 


33 


in the department of the Gulf —Continued. 






Auction sales. 


Returned 

owners. 

>-.lr 

C. © 



r* 


u. s. 

marshal. 

fc 

efi 

Pfi 

•HHfHQ | 

© 

c 

X 

© 

X 

Auction sales ac¬ 
counted for 

by— 

* 

© 

PQ 

Parts bales. 

•s^ong | 

X 

"53 

u 

r. 

X 

X 

zi 

O 

Shipped bales. * 

Bales. 

| Parts balws. 

Sacks. 

| Lots loose cotton. 


| Parrs bait s. 

Lost in rebaling. 

Used in rebaling. 

Delivered Orphan As 

Never received. 

Bales. 

Parts bales. 















4 

4 

Bales 

Sacks 

Bales 

Bales 






















32 






S. B. Holabird, 

' 228 
















V 

VI 




in Jan., 1864. 

; 176 

1 VI 
























20 













1 










i 









1 


.8. B. Holabird 




IV 

iii 
















in Aug., 1864. 























159 

VII 













V 

III’ 





11 

IX 
















in Jan., 1864. 

15 

IX 















V& 

IX 

II 









123 




















103 















Capt. J. Mahler 

11 

























277 


164 




















283 





















17 






















28 













Captain M. M. 

Hawes. 

.do. 

18 




















9 







• 













.do ... 


6 


























33 






















76 






















60 






















10 





















50 














Capt. J. Mahler 

11 

























16 


286 






















20 











• • 










442 































99 

1 











205 


32 



























100 













95 















Capt. J. Mahler 

5 


























400 























159 


9 




















176 






















100 






















141 


1,41.3 

4 




















337 












|| Seq. account, December, 1863, 404 bales from Brazos. 
1j One barrel tilled in the sacks. 

**Seq. account, January, 1864. 
ft Seq. account, February, 1864. 

H. Ex. Doc. 97-3 


mees to marks. 





























































































































































34 


CAPTURED AND FORFEITED COTTON 


Cotton receipts and disposition of tlie same 


Received 

Bales. 

Parts of bales. 

Sacks. 

Barrels. 

Casks. 

Lots of loose cotton. 

Sources. 

Date. 

* 

Disposition. 

To Boston or New York. 

Bales. 

Parts of bales. 

Sacks. 

1864. 








1864. 






May 19 

4 


5 




Seized steamer 

May 27 

Delivered to W. W. Gal- 


4 

.... 

5 








Rob Roy. 


lier. 





4 

5 






Alexandria... 

May 31 

Sold at auction by un- 


5 











known. 





27 

1 

i 

14 




.do. 

June 4 

Sold at auction by Mont- 


1 

1 

14 









gomery. 





April 8 



2 




Seized str. Sal- 

J une 4 

.do.do. 




2 







lie Robinson. 







11 




3 



Seized str. Jen- 

June 4 

.do.do. 












nie Rogers. 







11 



o 




.do. 

June 4 

.do.do. 




2 

11 





i 


.do. 

June 4 

.do.do. 





15 



1 

3 



Seize d steamer 

June 4 

.do.do. 




1 







Laurel Hill. 







26 



1 




Seized steamer 

June 4 





1 








Universe. 







May 2 



1 




Seized str. Sal- 

June 4 

.do...do. 




1 







lie Robinson. 







9 



17 




Seized steamer 

June 4 

.do..do. 




17 








Meteor. 







April 15 

4 






Seized steamer 




4 









Laurel Hill. 







May 1 

30 






Capt. M. Mar- 


Not received, said to be 


30 









tin. 


landed at Natchez. 





Total. . 

12, 779 

32 2 381 

7 

i 

] 





12 779 

32 

2, 373 














4 














































































Barrels. _ 

Casks. 

Lots loose cotton. 


CAPTURED AND FORFEITED COTTON 


35 


in the department, of the Gulf —Continued. 


Auction sales ac¬ 
counted for 
by— 


Auction sales. 


$ 

« 


Captain M. M. 
Hawes. 

-do. 


Captain M. M. 
Hawes. 


Captain M. M. 
Hawes. 


6,493 10 


M 


14 


24 


208, 7 


H 

& 

T3 

® 

& 

. 2 “ 

2 

02 


Returned 

owners. 


C3 


1 2, 682 3, 290,17 




2, 138 1 


Bales 


48 


Sa'ks 


32 


a 

ce 

.a 

a. 

U 

o 

•o 


Bales 


Bales 


30 


162 


U. 

mar 


S. 

shal 


99 




Making three bales cotton. 


S. B. HOLABIRD, 

Brevet Colonel A. Q. M. 


larks, 













































































36 


CAPTURED AND FORFEITED COTTON - . 


B. 


Statement of cotton received and disposed of from May, 1863, to May , 1864 


Date. 

Disposed of. 

Bales. 

Parts of 

bales. 

Sacks. 

Barrels. 

Casks. 

1863. 

May 18 
June 1 

12 

Cotton shipped to Boston: 

522 






650 






200 













1,372 











June 1 

J6 
18 

To New York: 

300 






530 






480 











Total 

1,310 











Aug. 11 

To Captains Mahler and Hawes; sold 
at auction on account of Corps d’Af- 
rique fund, viz : 

Fv Geo f! Tvler 

347 





Do 

338 

• 





Do 

243 






Do 

155 






Do ... 

116 






Ho . 

8 













Total_ ___ 

1,207 











1864. 

April 30 
May 21 

To Captain Mahler, sold at auction, to 
be by him accounted for: 

Fy Montgomery &r, Bros.__ 

11 





do ...... 

16 











Total........ 

27 











» 

May 31 
June 4 

To Captain M M. Hawes, sold at auc¬ 
tion, to be by him accounted for: 

By not known.... 

23 

9 

6 



Fy riot, known____ 

5 

1 

38 

6 

1 




T otal..... 

28 

10 

44 

6 

1 




May 4 

5 

Cotton returned to owners : 

To C. A. Weed. 

1,006 

442 


317 



.do. 




6 

.do...I. 

478 


1,407 



7 

.do... 

532 


174 









Total... 

2,458 


1,898 



1863. 

J vine 





To Mrs. Bacon. 

16 





Dec. 

Brott & Davis*. 

20 





1864. 

May 9 

12 

M. R. Ariel. 

303 

33 

17 

28 



H. W. Taylor. 



11 

James Viosca, jr . 

176 





16 

James Barron... 

50 





26 

Thomas Janney. 

76 





27 

W. W. Gallier".. 

4 


5 



Mr. McKee. 



207 




1 lot loose. 




































































































































CAPTURED AND FORFEITED COTTON. 

B. Statement of cotton received, fyc. —Continued. 


37 


Date. 


1863. 


Disposed of. 


Nov. 

6 

9 

Delivered by order of Colonel Chand¬ 
ler to Mr. Goodwin. 



To Mr. McKee. 

May 

28 

Delivered to Orphan Asylum from Ab¬ 
bott’s Pickery. 

Military purposes: 

Nov. 

4 

To Colonel J. W. Bringhurst, at Vermil- 
lionville. 

May 


Repacking used in rebaling, &e. 

Treasury agent: 

Nov. 

7 

To B. P. Flanders. 

United States marshal: 

Issued to United States marshal. 


1864. 

May. 


April. 


1863. 


Lost: 

For ] 00 bales cotton shipped at, Alexandria, 
La., for New Orleans; it was not re¬ 
ceived—supposed to have been landed 

at Natchez. . 

For 30 bales of cotton, shipped by Cap¬ 
tain M. Martin, for New Orleans; was 
not received.. 


Col. S. B. Holabird, accounted for by 
him: 


May 

17 

To 300 bales. 

18 

1,050 bales. 


23 

770 bales. 


26 

200 bales. 


27 

351 bales ... 

June. 


300 bales ... 

Aug. 


300 bates. 
300 bales. 

Sept. 


300 bales. 
300 bales. 
402 bales... 

July 

30 

228 bales... 

Dec. 

24 

228 bales ... 


26 

176 bales ... 

1864. 


Jan. 


11 bales. 

15 bales... 

Jan. 


159 sacks .. 

Feb. 


1 barrel .. 

Total 


ci 

PQ 


82 

30 

42 


32 

48 


99 

100 

30 


2, 671 
300 


1,602 

228 

228 

176 


26 


12,799 


05 ^ 

tP 'ce 
a5 £> 


32 


e3 

XJ1 


PQ 


32 


Ja) 

c n 
c3 

o 


159 


2,373 


S. B. HOLABIRD, 

Brevet Colonel, A. Q. M. 


































































38 


CAPTURED AND FORFEITED COTTON, 


C. 


Statement showing the quantity of cotton sold hy Colonel S. B. Holabird, the 
amount received therefor , and the amount refunded for illegal sales , accounted 
for in his money accounts. 


1863. 

May.... 


June . 


July. 


Aug. 18 
• 24 


Sept. 


2 

9 

15 


Dec. 24 
26 


1864. 

Jan. 16 


*By net proceeds: 

. 2,671 bales cotton. 

$519,861 29 
454 00 
120 00 

By net received for compressing 454 bales._ 

Mending 400 bales.... 

Less— 

Charges....... 

18,608 53 

205,118 01 

Net proceeds of 1,050 bales sold Schroder & Schri- 
ber, being a special set dement.... 

Net proceeds_____ 


By net proceeds: 

. 300 bales cotton... 

55,576 26 
499 55 

Less charges. 

Net proceeds. 


By net proceeds : 

. 228 bales cotton____ 

31,688 36 
1,738 43 

Less charges. 

Net proceeds. 


By amount deposited in New York on account 
of cotton sold (1,050 bales) Schroder & 
Schriber: 

June 30. 

77,929 86 
70,416 00 
32,025 00 

September 3. 

September 3..*... 

Total received. 


By net proceeds: 

Sales, 30(J bales.. 

61,830 46 
71,074 22 
71,710 51 
70,147 28 
76,150 06 

Sales, 300 bales.“.. 

Sales, 300 bales. 

Sales, 300 bales. 

Sales, 402 bales.. 

1,602 . 

350,912 53 
39,989 15 

Less charges. 

Net proceeds. 


By net proceeds: 

Sales, 228 bales. 

62,244 77 
50,217 14 

Sales, 176 bales. 

Less charges. 

112,461 91 

7,993 95 

Net proceeds. 


By net proceeds: 

Sales, 160 sacks in seed. 

1,375 98 

23 12 

Less expenses. 

1 Net proceeds. 



435 29 


223.726 54 


296,708 75 


55,076 71 


29,949 93 


180,370 86 


310,923 38 


104,467 96 


1,352 86 
























































CAPTURED AND FORFEITED COTTON. 39 

Statement showing the quantity of cotton , $fc. —Continued. 


February . 


June 


1863. 


Mar. 

May 

June 


October.. 

1864. 
January . 


March ... 
June .... 


July 

July . ... 
August.. 
August .. 

1865. 

February 


By net proceeds 

Sales, 26 bales. 

Less charges. 


Net proceeds. 


By net proceeds: 

Sales, four bales wet and damaged cotton from 
steamship Alabama, picked up, claimed by 
Captain Garber, assistant quartermaster. 


Total sold by Colonel Ilolabird: 
5,231 bales. 

159 sacks. 

1 barrel. 

160 

Added four bales wet, Ilf. 

Amount. 


By proceeds of cotton sold under and by pro¬ 
visional court, viz: 

1,795 pouuds. 

39 bales. 

2,700 bales. 


Taken up in sequestration account, part of 
$49,865 83 .. ... 


Total received. 


To amounts refunded for cotton seized, viz: 
To A. P. Noblem, in part payment for 2,120 bales 
cotton per voucher.. 


To same. 
To same. 
To same. 


To Mrs. M. R. Belvins for 89 bales cotton seized.. 
To B. F. Flanders, treasury agent, for 11 bales 

seized for Lieutenant La Crosse. 

To E. H. Martindale for six bales seized. 

To Dennis Sullivan for nine bales seized. 

To Mrs. Bishop, for four bales seized. 

To amount to Charles Parlange for 13 bales seized. 


To F. Otto, for 49 bales used about Port Hudson. 

Total refunded. 

Balance. 


$7,458 22 
444 60 


835 18 
7,754 50 
24,500 00 


50,000 00 

50,000 00 
50,000 00 
18,582 40 


168,582 40 

5,660 85 

2,963 51 
654 75 
2,700 00 
460 00 
1,053 00 

3,101 70 


r y 013 62 


751 80 


986,615 87 


33,089 68 


1,019,705 55 


185,176 21 


834,529 34 


S. B. HOLABIRD, 

Brevet Colonel , Assistant Quartermaster. 











































40 


CAPTURED AND FORFEITED COTTON. 


D. 


[Special Orders No. 116 .—Extract.] 


Headquarters Department of the Gulf, 19th Army Corps, 

Port Hudson, July 10, 1863. 

6. Brigadier General George L. Andrews, commanding the post of Fort Hud¬ 
son, will take measures to gather up and collect all the waste cotton near this 
place, and will have it cleansed, repacked, and turned over to the quartermas¬ 
ter’s department. The chief quartermaster will sell it and cause the proceeds 
to be applied to the expenses of organizing and equipping the Corps d’Afrique. 

By command of Major General Banks : 

RICHARD B. IRWIN, 

Assistant Adjutant General. 


Colonel Holabird. 


Quartermaster General’s Office, 
Washington, D. G., Septe?nber 22, 1866. 

Sir : In your statement of the amount of cotton passing through your com¬ 
mand while at New Orleans, you state a balance of $834,529 34, but you do 
not state to what officer of the treasury you turned over said amount, or the 
manner of its adjustment. 

Very respectfully, your obedient servant, 

M. C. MEIGS, 

Quartermaster General, Brevet Major General. 

Colonel S. B. Holabird, 

Bate Chief Quartermaster Department of the Gulf, 

Now in Washington, D. C. 


Washington, D. C., September 26, 1866. 

General : I have the honor to acknowledge the receipt of your letter of 
September 22, 1866, calling attention to the omission to state in my report upon 
the cotton that passed through the command to which I belonged, “ to what of¬ 
ficers of the treasury I transferred the $834,529 34 balance of its proceeds.” 
This amount was used in the quartermaster’s department as if belonging to the 
regular funds of that appropriation, as shown by the vouchers rendered with my 
accounts in that department, having been directed thus to use and report it by 
the major general commanding the department of the Gulf. 

With great respect, your obedient servant, 

S. B. HOLABIRD, 

Major General M. C. Meigs, Brevet Colonel , A. Q. M. 

Quartermaster General. 


Quartermaster General’s Office, 

Washington, D. C., August 19, 1864. 

Colonel : Information has reached this office that on the 25th of November, 
1863, there was a sale of cotton made on your account by Geo. E. Tyler, auc¬ 
tioneer, consisting of 116 bales, amounting to twenty-two thousand two hundred 
and twelve dollars and eighty-eight cents, ($22,212 88.) 

Please furnish this office with a full report of the above transaction. 

Very respectfully, your obedient servant, 

M. C. MEIGS, 

Quartermaster General U. S. A., Brevet Major General. 
Colonel S. B. Holabird, 

Chief Quartermaster Dep't of the Gulf New Orleans , La. 





CAPTURED AND FORFEITED COTTON. 


41 


Office Chief Quartermaster Department of the Gulf, 

New Orleans, September 2, 1864. 

General : I am this morning in receipt of yours of the 19th ultimo, stating 
that “ information has reached this office that, on the 25th November, 1863, there 
was a sale of cotton made on your account by George E. Tyler, auctioneer, con¬ 
sisting of 116 bales, amounting to $22,2 12 88, and asking full report,” &c. 

I have the honor to state that all cotton was sold by Captain J. Mahler, as¬ 
sistant quartermaster, in obedience to my orders, and the sales accounted for by 
him to me. In delivering the money to me lie delivered his vouchers and all 
bills of charges against such property as cash to my clerk, and the clerk obtained 
my receipts. This was not in accordance with my orders; the net proceeds 
should have been delivered alone. The cotton alluded to in your letter belonged 
to a lot dug from the batteries and mines about Port Hudson, and was sold for 
the benefit of the colored troops, who saved it, by order of the commanding gen¬ 
eral. ' 

It has been regarded as a special fund, and is at present in the hands of Cap¬ 
tain J. E. Scott, assistant quartermaster, who will render a full account to the 
Auditor. 

Captain Mahler delivered the money accruing from this sale to Captain M. 
M. Hawes, assistant quartermaster, who has undoubtedly accounted for the same. 

With great respect, your obedient servant, 

S. B. HOLABIRD, 

Colonel, Chief Quartermaster. 

Major General M. C. Meigs, 

Quartermaster General. 


t 


Account of sale of articles of public property sold at auction at New Orleans, 
Louisiana, under the direction of Colonel S. B. Holabird , chief quartermaster 
of the department of the Gulf Geo. E. Tyler Sf Co., auctioneers. 

A. 1. C., 30, Friedlander: 

30 bales of cotton, repacked, weighing 11,021 pounds, 

at 69 cents.-.$7,687 15 


A. 31. C., 60, Friedlander : 

30 bales of cotton, weighing 9,865 pounds, at 70 cents.. 
P. 1. C., 30, Huntington: 

30 bales of cotton pickings, weighing 10,821 pounds, at 

40 cents. 

P. 31. C., 56, Huntington : 

26 bales of cotton, weighing 8,591 pounds, at 41 cents. 


Charges. 

Advertising and catalogues. 

Sampling, 10 cents per bale. 

Drumer of labor. 

State duty... 

Internal revenue. 

Commissions... 


6,905 50 


4, 355 45 
3,543 79 

-$22,491 89 


15 00 
11 60 
5 00 
112 46 
22 49 
112 46 

- 279 01 


Net proceeds . 


22,212 88 


New Orleans, November 25, 1863. 


GEO. E. TYLER. 

















42 


CAPTURED AND FORFEITED COTTON. 


Office of Assistant Quartermaster, 

New Orleans , La ., June 18, 1863. 

Sir : I have the honor to enclose to you bill of lading and invoices for 530 
hales of cotton and samples. Please send me, at your earliest convenience, re¬ 
ceipts for the same. And I have to request that the same be sold at auction, 
and the net proceeds be deposited in the United States sub-treasury at New 
York to the credit of Colonel S. B. Holabird, chief quartermaster department 
of the Gulf. 

Respectfully, your obedient servant, 

JACOB MAHLER, 

Captain and A. Q. M., for Col. S. B Holabird , 

Chief Quartermaster Heft of the Gulf 

Major Stewart Van Vliet, 

Quartermaster U. S. A ., New York. 

True copy: 

STEWART VAN VLIET, 

Major and Quartermaster. 


Corps d'Afrique fund in account with Jacob Mahler, captain and assistant 

quartermaster. 

1863. Cr. 

Aug. 11. By net proceeds of sales of 347 bales cotton, as per 


auction sales. $62, 393 06 

Aug. 13. By net proceed| of sales of 338 bales cotton, as per 

auction sales. 60, 706 89 

Oct. 2. By net proceeds of sales of 243 bales cotton, as per 

auction sales. 49, 183 97 

Oct. 2. By cash received from Dr. Noyes direct, by General 

Andrews..... 4, 500 00 

Oct. 24. By net proceeds of sales of 155 bales cotton, as per 

auction sales. 29, 328 91 

Nov. 25. By net proceeds of sales of 116 bales cotton, as per 

auction sales. 22,212 88 


228, 325 71 

1864. 

Jan. 2. Net cash sales December 24 . 1, 519 04 


229,844 75 

1863. 

Dec. 14. Receipt of Captain M.M. Hawes, assistant quartermaster, $228, 325 71 

1864. 

Feb. 11. Receipt of Captain M.M.Hawes,assistant quartermaster, 1,519 04 


229,844 75 

I certify that the above statement is correct. * 

JACOB MAHLER, 
Captain and Assistant Quartermaster. 

Milwaukee, Wis., August 2, 1864. 

A true copy: 


S. B. HOLABIRD, 
Colonel , Chief Quartermaster. 

















CAPTURED AND FORFEITED COTTON. 


43 


Office Chief Quartermaster, 

New Orleans , December 14, 1863. 

Captain : You will transfer to Captain Hawes, assistant quartermaster, all 
he funds, receipts, and vouchers in your hands connected with the Corps 
d’Afrique fund, and take his receipt for the same. 

Respectfully, 


Captain J. Mahler, 

Assistant Quartermaster. 


S. B. HOLABIRD, 
Colonel and Chief Quartermaster. 


A true copy: 


A. M. RICHARDSON, 

Captain and Assistant Quartermaster. 


Office Chief Quartermaster. 

Received at New Orleans, this 14t,h of December, 1863, of Captain Jacob 
Mahler, assistant quartermaster, the sum of two hundred and twenty-eight 
thousand three hundred and twenty-five dollars and seventy-one cents, being 
amount realized from sales of cotton for account of the Corps d’Afrique. 
$228,325 71. 


A true copy: 


M. M. HAWES, 

Captain and Assistant Quartermaster. 

A f M. BRADSHAW, 
Captain and Assistant Quartermaster. 


Received at New Orleans, on the lltli of February, 1864, of Captain Jacob 
Mahler, assistant quartermaster, the sum of fifteen hundred and nineteen dollars 
and four cents, being net proceeds of sale of eight bales cotton, for the benefit 
of the Corps d’Afrique. 

$1,519 04. 

M. M. HAWES, 

Captain and Assistant Quartermaster. 

A true copy: 

A. M. BRADSHAAV, 
Captain and Assistant Quartermaster. 


Quartermaster General’s Office, 
Washington , D. C ., April 26, 1865. 

Sir: I have the honor to enclose a letter of April 1, 1865, from Captain 
Edward Pease, second United States colored troops, and provost marshal, at 
Cedar Keys, Florida, transmitting returns of cotton captured, and requesting 
information in regard to captures by provost marshals. 

You will please designate the officer or agent of the treasury to whom the cap¬ 
tured cotton may be turned over, and afford such other information as may be 
deemed proper in reference to captured property. 

1 am, very respectfully, your obedient servant, 

J CHARLES THOMAS, 

Acting Q. M. General , Bvt. Brig. General. 

Hon. Hugh McCulloch, 

Secretary of the Treasury. 





44 


CAPTURED AND FORFEITED COTTON. 


Provost Marshal’s Office, 

Cedar Keys, Florida, April 1, 1865. 

Sir : In compliance with paragraph thirteen, appendix B, army regulations of 
1863, I have the honor to forward to you a return of some cotton captured on 
the west coast of Florida. 

I wish for instructions as to whether I am also to make returns to the Quar¬ 
termaster General, as my invoices to the quartermaster will obligate me in that 
department. 

Any information in regard to captured property by provost marshals will be 
thankfully received. 

Most respectfully, your obedient servant, 

EDWARD PEASE, 

Capt. 2d U. S. C. Inf. and Provost Marshal. 

Brigadier General Thomas, 

Adjutant General U. S. A. 

Respectfully referred to the Quartermaster General. 

W. A. NICHOLS, 
Assistant Adjutant General. 

Adjutant General’s Office, April 22, 1865. 


Certified invoice of cotton captured by Major E. C. Shreher, commanding port 
of Cedar Keys, Florida, on board Key West, coast of Florida, March 20, 
1865, and taken by Edward Pease, captain and provost marshal, March 20, 
1865. 


Four bags (1,069 pounds) of cotton, in fair condition when taken. 

I certify that I have this day taken up four bags (1,069 pounds) of cotton, at 
Cedar Keys, Florida, the articles specified in the foregoing list. 

EDWARD PEASE, 

Capt. 2d U. S. C. Inf. and Provost Marshal. 


List of cotton turned over by Captain E. Pease, provost marshal, to First Lieu¬ 
tenant and Quartermaster J. J. Stevens, second Florida cavalry, and quar¬ 
termaster United States army, at Cedar Keys, Florida, on the 28 th day of 
March, 1865. 

Four bags (1,069 pounds) of cotton, in fair condition when delivered. 

I certify that I have this day received from Captain E. Pease, second United 
States colored infantry, provost marshal at Cedar Keys, Florida, the articles 
specified in the foregoing list. 

JOHN J. STEVENS, 

First Lieut, and Q. M. 2d Fla. Cav., A. A. Quartermaster. 


Quartermaster General’s Office, 

Washington, D. C., June 13, 1865. 

Captain : Your letter dated the 1st of April last, to the Adjutant General of 
the army, enclosing a return of cotton captured on the west coast of Florida, 
(4 bags, 1,069 pounds,) and asking instructions in regard to the disposition of 
it, was referred to this office, and by this office to the Treasury Department. 





CAPTURED AND FORFEITED COTTON. 


45 


I herewith enclose a copy of a letter from the Assistant Secretary of the 
Treasury, dated the 7th instant, stating that the west coast of Florida belongs 
to the ninth special agency, the supervising special agent of which is F. C. A. 
Dexter, residing at Mobile, Ala., who is fully qualified to receive the transfer. 

A ou will communicate with Mr. Dexter, and dispose of the cotton as he may 
direct. 

By order of the Quartermaster General: 

CHARLES THOMAS, 

Asst. Q. M. General , But. Brig. Gen. U. S. A. 
Captain Edward Pease, » 

Second U. S. Colored Infantry Cedar Keys, Florida. 


Treasury Department, 

June 7, 1865. 

Sir : Referring to your letter of April 26, enclosing copy of a letter from 
Captain Edward Pease, provost marshal at Cedar Keys, Florida, relative to 
captured property in his hands, the Secretary directs me to say that the west 
coast of Florida belongs to the ninth special agency, the supervising special 
agent of which is T. C. A. Dexter, residing at Mobile, Alabama, who is fully 
qualified to receive the transfer. 

Respectfully, GEORGE HARRINGTON, 

Asst. Secretary of the Treasury. 

The Quartermaster General of the United States. 


* Headquarters Military Division the Tennessee, 

Chief Quartermaster’s Office, 

Nashville , Tennessee, June 29, 1866. 

General : In accordance with your communication of June 9,1 have the 
honor to enclose report of cotton received at this depot from May 1, 1864, to 
June 30, 1865, by Captain S. B. Brown, assistant quartermaster. Prior to this 
time, Captain John C. Crane, assistant quartermaster, had charge of the receipts 
of cotton from December, 1863, to April 30, 1864, when Captain Brown re¬ 
lieved him. I have written Colonel Crane to furnish me the necessary data, 
and to enable him to do so I have requested General Swords to furnish him 
with a clerk to examine the records. 

Prior to December, 1S63, Captain John Stewart, assistant quartermaster, had 
charge. He is now out r.f service, and left no records of his operations. I am 
therefore unable to say what cotton was received previous to my coming here. 
But whatever was received I feel sure was turned over to the Treasury Depart¬ 
ment, as cotton was a subject that could not be tampered with, and kept con¬ 
cealed. Indeed, whatever may have been the shortcomings of the quarter¬ 
master’s department at this depot, it was not defiled by peculations in cotton. 

In addition to the enclosed report, your attention is respectfully called to the 
following extract from the annual report of Colonel A. J. Mackay, chief quar¬ 
termaster’s department Tennessee for the fiscal year ending June 30, 1865: 

“Not being accountable for public property, with the exception of, at one 
time, some few articles of office furniture and clothing, camp and garrison equip¬ 
age, 1 have none to report as lost, destroyed or captured by the enemy while 
under my direction. For the same reason, no property captured by our army 
has fallen into my hands. I may except some cotton, altogether about five 
hundred and eighty-five bales, which, being taken possession of, from time to 
time, by Major General Wilson’s forces on their march to Macon, Georgia, &c., 
and shipped to me at Nashville, Tennessee, was immediately (as each lot ar- 




46 


CAPTURED AND FORFEITED COTTON. 


rived) turned over to the proper officer of the United States Treasury Depart¬ 
ment. 

I set down ninety-five thousand dollars ($95,000) as its estimated value. 

The cotton in question has been duly accounted for on my property returns. 
Very respectfully, your obedient servant, 

J. L. DONALDSON, 

Bvt. Maj. Gen. and Chief Quartermaster Mid. Dep. Ten. 
Brevet Major General M. 0. Meigs, 

Quartermaster General U. S. A., Washington , D. C. 


Report of the number of bales of cotton received at depot of Nashville, by Cap¬ 
tain S. B. Brown, assistant quartermaster in charge of transportation, Sfc. 


Date. 

Number 
of bales. 

How disposed of. 

From— 

To— 

1864. 


1864. 





May 

1 

June 

30 

558 

Treasury Department. 

July 

1 

July 

31 

*58 

Do. 

do. 

August 

1 

August 

31 

42 

Do. 

do. 

September 

I 

September 30 

345* 

Do. 

do. 


1 


30 

143£ 

Destroyed by fire as per bill of lading. 

October 

1 

October 

31 

t32 

Treasury Department. 


1 


31 

3 bags. 

Do. ' 

do. 

November 

1 

November 30 

448 

Do. 

do. 

December 

1 

December 

3 tv 

66 

Do. 

do. 

1865. 


1865. 





January 

1 

JL 

January 

31 

25 

Do. 

do. 

February 

1 

February 

28 

3U* 

Do. 

do. 

March 

1 

March 

31 

2 

Do. 

do. 

April 

1 

April 

30 

None. 



May 

1 

May 

31 

31 

Do. 

do. 


1 


31 

175 lbs. 

Do. 

do. 

June 

1 

June 

30 

*21 

Do. 

do. 


* This cotton was received from different officers and points, and owners unknown. 

t Pounds not known, as it was received and turned over to the Treasury Department in bales, with the 
exception of the 175 pounds loose cotton. 

J None received at this depot after June 30, 1865. 


Respectfully submitted: 


J. L. DONALDSON, 

Brevet Maj. Gen., Chief Quartermaster M. D. of Tenn. 


Headquarters Military Division of the Tennessee, 

Chief Quartermaster’s Office, 

Nashville, Tennessee, August 8, 1866. 

General : In accordance with your instructions I have the honor to forward 
report of cotton received and transferred to the treasury at Nashville, Tennes¬ 
see, by John 0. Crane, late colonel and inspector quartermaster’s department, 
from December 1 , 1S63, to May 10, 1864. This, in connection with report of 
S. B. Brown, late captain and assistant quartermaster, forwarded to your office, 
comprises all the cotton received here while I have been in charge. 

Very respectfully, your obedient servant, 

J. L. DONALDSON, 

Bvt Maj. Gen. and Chief Quartermaster Mid. Dep. Tenn. 

Brevet Major General M. C. Meigs, 

Quartermaster General U. S. A., Washington , D. C. 












Report of cotton received and transferred at Nashville, Tenn.,from December 13, 1S63, to April , 1864. 


CAPTURED AND FORFEITED COTTON. 


47 


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48 


CAPTURED AND FORFEITED COTTON. 


Quartermaster General’s Office, 
Washington, D. C, June 12, 1866. 

General: A resolution of the House of Representatives of the 28th May* 
1866, calls for a statement showing the quantity of cotton, in bales, and the 
value thereof in the hands of the military authorities at the time of the cessation 
of hostilities; also an account of all cotton in anywise coming into the hands of 
the authorities during the war, &c. 

Please furnish a condensed statement of all cotton which has been received 
by you, or by any officer, as shown by the records of the St. Louis depot in 
your office; also -its disposition, giving bales and pounds, and the amount for 
which it was sold. 4 t 

Very respectfully, your obedient servant, 

M. 0. MEIGS, 

Quartermaster General, Brevet Major General U. S. A. 

Brevet Brigadier General L. C. Easton, 

Chief Quartermaster, St. Louis, Missouri. 

Indorsed on the above : 

Headquarters Department of Missouri, 

Chief Quartermaster’s Office, 

St. Louis, Mo, July 13, 1866. 

Respectfully returned to the Quartermaster General, and attention asked to 
the letter of General Wm. Myers, dated July 4, 1866, and the indorsement of Cap¬ 
tain John L. Wood, assistant quartermaster, which comprises all the information 
I can furnish on the subject. No records pertaining to the St. Louis depot have 
been transferred to me. 

L. C. EASTON, 

Brevet Brigadier General, Chief Quartermaster. 


Headquarters Department of the Platte, 

Chief Quartermaster s Office , Omaha, Nebraska, July 4, 1866. 

General : I have the honor to acknowledge the receipt of the letter from the 
Quartermaster General’s office, of June 12, 1866, which was referred to me from 
your office on the 18tli ultimo, in relation to cotton in the hands of the military 
authorities at the time of the cessation of hostilities, and also an account of all 
cotton coming into the hands of the authorities during the war, &c. 

Enclosed herewith I respectfully return said letter, with my statement made 
in compliance thereto. 

Very respectfully, your obedient servant, 

WILLIAM MYERS, 

Brevet Brigadier General and Chief Quartermaster . 

Brevet Brigadier General L. C. Easton, 

Senior and Supervising Quartermaster, Saint Louis, Missouri. 



Statement of cotton received at St. Louis, Missouri, during the war by Brevet Brigadier General William Myers, assistant quarter¬ 
master United States army. 


CAPTURED AND FORFEITED COTTON* 


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WM. MYERS, 

Brevet Brigadier General, Assistant Quartermaster. 
































































50 


CAPTURED AND FORFEITED COTTON. 


Assistant Quartermaster’s Office, Eighteenth Army Corps, 

Newbern, North Carolina, August 13, 1863. 

General : I have the honor to transmit to you receipt for a quantity of cot¬ 
ton captured during the late expedition to Winton, North Carolina, received by 
me from D. Heaton, esq,, superintending special agent Treasury Department, at 
Beaufort, North Carolina. 

I have the honor, general, to be, very respectfully, your obedient servant, 

GEORGE W. BRADLEY, 
Captain and Assistant Quartermaster. 

Brigadier General M. C. Meigs, p 

Quartermaster General United States Army. 

Received of Captain George W. Bradley, assistant quartermaster eighteenth 
army corps, at Newbern, North Carolina, forty-five bales of cotton, averaging 
about five hundred (500) pounds each, together with about two hundred (200) 
pounds in small bags ; said cotton “ captured from the enemy by ^the forces of 
the United States,” during the late expedition to Winton, North Carolina, which 
left this port on the 20tli of July last; which property I have received as special 
agent of the Treasury Department, appointed in pursuance of certain acts of 
Congress, approved July 13, 1861, May 20, 1862, and March 13, 1863. The 
said property to be transported and disposed of under the regulations of the 
Secretary of the Treasury, prescribed in pursuance of the authority conferred 
on him by said acts. 

D. HEATON, 

• Superintending Special Agent Treasury Department. 

Beaufort, N. C., August 11, 1863. 


Depot Quartermaster’s Office, 

Baltimore , Md., June 29, 1866. 

General : In compliance with instructions of your letter of the 9th instant, 
calling for statement of cotton, &c., I have the honor to submit the following, 
which includes all which has been received at this depot aj any period during 
the wgr and subsequent to the cessation of hostilities, as shown by the records 
of this office, viz : 

July 12, 1864, received from Captain B. Burton, assistant quartermaster, at 
Washington, D. C., 307 bags cotton, weighing 9,332 pounds, to TI. A. Risley, 
agent Treasury Department, care H. R. Riddle, Baltimore, Md. 

March 8, 1866, received from Captain J. G. Payne, assistant quarter master, 
Washington, D. C., 30 bales cotton, weighing 15,750 pounds, to Simeon Dra¬ 
per, New York, sent through Captain Henry Bowman, assistant quartermaster, 
Philadelphia, Pa. 

I am, general, very respectfully, &c., 

G. W. BRADLEY, 

Colonel, Chief Quartermaster Middle Military 

Department, and Baltimore Depot. 

Brevet Brigadier General M. C. Meigs, 

Quartermaster General United States Ar?ny. 



CAPTURED AND FORFEITED COTTON. 


51 


Quartermaster’s Office, 

. Baltimore, August 9, 1862. 

General : I sold yesterday 23 bales of cotton by auction. The remaining 
27 bales of tbe invoice of 50 bales from Captain Tallmadge, assistant quarter¬ 
master at Fortress Monroe, has not yet been received. It averaged about the 
price paid for it. 

Very respectfullv, your obedient servant, 

JAMES BELGER,- 


Brigadier General M. C. Meigs, 

Quartermaster General, 'Washington. 


Colonel and Quartermaster. 


Quartermaster General’s Office, 

Washington, D. C., August 15, 1862. 

"Captain : Major Belger reports, August 9, a sale of 23 of the 50 bales of 
cotton you invoiced to him. The remaining 27 bales of the invoice had not 
been received. Please report the cause of the delay, if known. 

By order : 

Very respectfully, your obedient servant, 

E. J. SIBLEY, 

Bit. Col. U. S. A., Dej/t Virginia and North Carolina. 
Captain G. Tallmadge, 

Assistant Quartermaster , U. S. Army , Fort Monroe, Va. 


Office Assistant Quartermaster, 

Mobile , Alabama, July 22, 1865. 

General : In compliance with orders from chief quartermaster military 
division of west Mississippi, dated Mobile, Alabama, April 20, 1865, I have the 
honor to transmit herewith a report of cotton received and transferred, with 
vouchers therefor. 

I am, general, very respectfully, your obedient servant, 

SAMUEL LAPPIN, 

Captain and Assistant Quartermaster. 

Major General M. C. Meigs, 

Quartermaster General U. S. Army, Washington, D. C. 




Report of cotton received and transferred at Mobile , Alabama, by Samuel Lappin, captain and assistant quartermaster. 


52 


CAPTURED AND FORFEITED COTTON 


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CAPTURED AND FORFEITED COTTON. 


53 


Received at Mobile, Alabama, on the 5th day of June, 1865, of Captain Samne 
Lap pin, assistant quartermaster, the following amount of cotton, captured in 
Mobile and vicinity, estimated to be as follows : six thousand one hundred arid 
foity-nine (6,149) bales of cotton, in bad condition. Received by estimate,'as 
per agreement with Lieutenant Colonel Sawtelle, United States quartermaster. 

T. C. A. DEXTER, 

Sup. Special Agent Treasury Dep't, Ninth Agency. 


Cotton received of Captain Sanmel Lappin, assistant quartermaster, captured in 
Mobile, Alabama, in accordance with orders of General E. R. S. Canby, com¬ 
manding military department of west Mississippi: 284 bales, with different 
marks and numbers. 

Indorsement on statement: 

I have received all the papers relating to this cotton, and other articles, and 
so much of the cotton as was not destroyed by fire at the explosion, or was 
claimed by the owners, has been disposed of according to law. 0 

F. W. KELLOGG, 

Directing Agent. 


Headquarters Department of the Gulf, 

Neio Orleans, June 10, 1862. 

General : In the matter of certain cotton sent home on the Black Prince, a 
government transport, from Ship island, the transaction is simply this : This 
cotton was captured by the navy on board a small schooner which it would be 
unsafe to send to sea. I needed the schooner as a lighter, and took her from 
the navy. What should be done with the cotton ? A transport was going 
home empty; it would cost the United States nothing to transport it. To whom 
should I send it ? To my quartermaster at Boston ? But I supposed him on 
the way here. Owing to the delay of the expedition I found all the quarter¬ 
master’s men and artisans on the island, whose services on the island were in¬ 
dispensable, in almost a state of mutiny for want of pay. There was not a dollar 
of government funds on the island. I had seventy-five dollars of my own. The 
sutler had money ; he would lend it on my draft on my private banker. I bor¬ 
rowed on such draft about four thousand dollars, quite equal to the value of the 
cotton as I received it, and with the money paid the government’s debts to its 
laborers, so that their wives and children would not starve. In order that my 
draft should be paid, I sent the cotton to my correspondent at Boston, with 
directions to sell it, pay the draft out of the proceeds, and hold the rest, if any, 
subject to my order, so that upon an account stated, 1 might settle with the gov¬ 
ernment. What was done ? The government seized the cotton without a word 
of explanation to me, kept it till it depreciated ten per cent., and allowed my 
draft to be dishonored, and it had to be paid out of the little fund I had left at 
home for the support of my children during my absence. This, general, is the 
only aid myself or the forces under my command received from the quarter¬ 
master’s department from the 24th of February to the 8th of May, when, being 
in possession of New Orleans, where there was something to be received, a very 
able and competent officer, Colonel Shaffer, was sent to me. But my men are 
still suffering for the mosquito nets you promised me on the 24th of February, 
and the public service was much delayed by the want of those light-draught steamers 
for which I made a requisition before that date, but which have never come ; but 
instead thereof I received an order to send home the only steamer I had that 
had not a hole in her bottom five inches square. 

I have stated the facts. I make no complaints; 1 ask no favors. I have 
since received from Colonel Shaffer -here the money I had paid out to the 




54 


CAPTURED AND FORFEITED COTTON. 


laborers, which was the amount of my draft, (losing the interest and expenses 
of protest, &c.,) so that the cotton or its proceeds now belong to the government, 
and I relinquish all claim upon it. I hope you will cause my agent to be paid 
for the trouble he has had about it; if not, well. There was on the same ship 
two or three bales of cotton which was bought by a Mr. Parker of some person 
who picked it up floating from the wreck, partly damaged. He asked me the 
privilege of sending home those bales. As there was none other than a govern¬ 
ment transport at Ship island, I gave it. I hope they were not seized. They 
can be easily distinguished, if they were. They should be given up, as it is- 
neither just nor right they should be seized or held. 

I have the honor to be, very respectfully, «bur obedient servant, 

BENJ. F. BUTLER, 


Major 


Brigadier General M. 0 . Meigs, 

Quartermaster General United States Army. 


General Commanding. 


o . ' Office Chief Quartermaster, 

Depot of Nashville, Tennessee, June 20, I860. 

General : I have the honor to acknowledge the receipt of your communi¬ 
cation of the 13th instant asking for. a report of all cotton which came into my 
hands at Memphis, Tennessee, while there as depot quartermaster, and the dispo¬ 
sition of it. 

In reply, I respectfully transmit herewith, in compliance with your request, 
such report, being an abstract of all cotton that came into my hands, and for 
which I was accountable. 

Hoping the same may be satisfactory, I am, general, very respectfully, your 
obedient servant, , 

A. R. EDDY, 

Brevet Lieut. Col. U. S. Army , Depot Quartermaster. 

Brevet Maj. Gen. M. C. Meigs, 

Quartermaster General U. S. Army, 

Washington, D. C. 


Abstract of all cotton received, sold, $r., by Captain A. R. Eddy, assistant 
quartermaster United States army , Memphis , Tcnn., while depot quartermas¬ 
ter at that point. 


Date. 


From what source received. 


3863. 


January... 
February.. 

March .... 

April ..... 

May. 


From officers quartermaster's department. 
do. quartermaster’s'department. 

do. prov. marshal’s department, 

do. quartermaster’s department, 

do. prov. marshal’s department . 

do. quartermaster’s department, 

do. prov. marshal’s department, 

do. quartermaster’s department. 


Total received 


Bales. 

2j| 

~ «e 

Sacks. 

Gunny 

bags. 

c n 

Small 

sacks. 

Large 

bundles. 

919 

78i 

2 

62} 

54 

1,335f 

2 

1,881-A- 









48 



8- 

1 

30 

51 

11 












29 

20 

.... 



14 











4, 334| 

15 

92 

48 

29 

20 

8 






































CAPTURED AND FORFEITED COTTON. 


55 


DISPOSITION MADE. 


1863. 

January... 

February.. 

March .... 

April. 

Returned to owners by order of Major 
General Grant. 

134 ■ 
500 

15 

272 

13 

919 

2,48 H 






Sold at auction (a). 






Transferred to Capt. J. V. Lewis, A. Q. M. 
Sold at auction ( b ). 











Returned to owners by order of Major 
General Hurlbut, commandino’__ 






Sold at auction (c).J 






May. 

Transferred to the Treasury Department. 

15 ^92 

48 

29 

20 

8 

Total transferred, sold, &c. 


15 92 

48 

29 

20 

i 

8 


(?) 500 bales. (219,877 pounds,) sold at auction, Memphis, Tenn., January 21, 1863, to 
Wilson King, averaging nearly 62£ cents, amounting to $137,287 56. 

(JO 272 bales, (124,160 pounds,) sold at auction, Memphis, Tenn., February 19, 1863, to 
W ilson King, at 864 cents per pound, amounting to $99,948 80. 


vw uo-ico, puunus ,) soiu as ionows, April J4 anci Jo, Jcbo: 

R. L. M. C. Ghee & Co., 56 bales, (22,611 pounds,) at 521 cents. $11 757 72 

F. G. Pratt, 200 bales, (89,790 pounds,) at 50£ cents. 45*732 45 

Tansey, Ensel & Co., 139 bales, (60,235 pounds,) at 49f cents. 3o| 074 85 

L. C. Newell, 180 b&les, (78,575 pounds,) at 47| cents. 37, 824 10 

M. Bearer, 50 bales, (22,905 pounds,) at 50f cents -. 11,624 28 

T. Barrett, 50 bales, (20,365 pounds,) at 49| cents .. .„.*.. 10* 080 68 

Daniel Able & Co., 200 bales, (83,345 pounds,) at 51£ cents.*.. 42,815 33 

J. B. Arthur, agent, 50 bales, (21,100 pounds,) at 51 cents. 10,761 00 


Total . 200,670 41 

J. L. Loop, auctioneer, commission one per cent.' 

Recapitulation—1,691 bales, (742,963 pounds). $437,906 77 

Respectfully submitted: 


A. R. EDDY, 

Brevet Lieut. Colonel an ^ A. Q. Af., U. S. A. 


Office Chief Quartermaster, 

Depot of Nashville, Tennessee, June 27, 1866. 

General : I have the honor to acknowledge the receipt of a communication 
from the Quartermaster General’s office, dated Washington, June 22, 1866, 
calling for a special report of all cotton that came into my hands and disposi¬ 
tion made of it, while depot quartermaster of Memphis, Tennessee, in reply to my 
letter of the 9th instant to you; also to give information of any officers that 
received captured cotton and sold the same in the quartermaster’s department. 

In reply I would respectfully state that, in compliance with a subsequent letter 
from the Quartermaster General’s office, date of June 13, 1866, I forwarded on 
the 20th instant a special report of cotton, as desired, which I trust may prove 
satisfactory in detail. I would also state for your information that G. L. Fort, 
late captain and assistant quartermaster United States volunteers, received and 
sold at Memphis, Tennessee, in the spring of 1863, a large lot of cotton; the 
date of sale and amount I have no record of, that officer not being under me at 
that point. 

I am, general, very respectfully, 

A. R. EDDY, 

Brevet Lieut. Col., Ass't Quartermaster TJ.S.A. 

Brevet Major General M.'C. Meigs, 

Quartermaster General U. S. Army , Washington, D. C. 
















































56 


CAPTURED AND FORFEITED COTTON. 


Office of Chief Quartermaster Dep’t of Tennessee, 

Nashville, July 22, 1865. 

General: For the information of your office, I have the honor to report 
that during the month of June last I received from the forces of Brevet Major 
General Wilson, commanding cavalry corps military division Mississippi', five 
hundred and eighty-five (585) bales of cotton, all of which, as it from time to 
time arrived, I transferred to the United States Treasury Department. 

I have accounted for this property on my returns for the month in which it 
was received. 

I am general, very respectfully, your obedient servant, 

• . A. J. MAC KAY, 

, Col. and Chief Quartermaster's Dep't of Tenn. 

Brevet Major General M. C. Meigs, 

Quartermaster General U. S. Army , Washington, D. C. 


Office of the Chief Quartermaster, 

Louisville, Kentucky, June 19, 1866. 

General : I have the honor to acknowledge the receipt of your letter of the 
12th instant, requiring a statement of all cotton received at this depot, in accord¬ 
ance with a resolution passed loy the House of Representatives on the 28th 
May, 1866. 

I enclose herewith a statement of Captain J. R. Del Yecchio, late assistant 
quartermaster, in reference to twenty (20) bales. This is the only instance 
where cotton has come into the possession of any officer attached to this depot 
during the war. 

Very respectfully, your obedient servant, 

ROBERT ALLEN, 

Brevet Major General and Quartermaster . 

Brevet Major (General M. C. Meigs, 

Quartermaster General U. S. Army, Washington, I). C. 


Assistant Quartermaster’s Office, 

Ijouisville, June IS, 1866. 

General : In reply to your inquiry relating to the amount of cotton received 
by me at Louisville, Kentucky, and how disposed of, I have the honor to state 
that I found in the First street warehouse, corner of First and Front streets, 
twenty (20) bales of cotton, which was not transferred to me by my predecessor, 
and of which I had no information from him, or of any other person. I in¬ 
formed the Quartermaster General that I had discovered said cotton, and asked 
for instructions relative to the proper disposal of it. The Quartermaster 
General ordered me to turn the cotton over to the treasury agent here, and take 
his receipt for same, and report the cotton on property return, as taken up. 
I did so, and the receipts may be found filed with my property papers for the 
month of March, 1866. 

I am, general, very respectfully, your obedient servant, 

JAMES R. DEL YECCHIO, 

Late Captain and Assistant Quartermaster. 

Brevet Major General R. Allen, 

Chief Quartermaster , Valley of Mississippi . 




CAPTURED AND FORFEITED COTTON. 


57 


Office of the United States Treasury Agent, 

Louisville, Kentucky , March 19, 1866. 

Received from Captain James R. Del Yecchio, assistant quartermaster United 
States transportation officer at this depot, twenty (20) bales of cotton, marked 
and numbered as follows: “ [W.J Louisville, Ky.; W. D. Gallagher, Surveyor 
of Customs and United States Depositary.” 

The above-named cotton was found in the transportation warehouse, the 
Quartermaster General notified of the fact, and Captain Del Vecchio directed to 
turn over the same to the treasury agent, taking his receipt for the same. The 
cotton is supposed to have been in this warehouse over two years, but was 
never turned over to nor receipted for by Captain Del Vecchio, and no one has 
ever claimed the same. 


Quartermaster General’s Office, 

Washington , D. C., March 13, 1S66. 

Captain : Tour letter of the 7th instant, enclosing a copy of a commu¬ 
nication addressed to this office on the 3d instant, in reference to the disposi¬ 
tion of twenty (20) bales of cotton under your control at the government ware¬ 
house in Louisville, has been received. Your letter of February 3 has not 
reached this office. The cotton referred to should be turned over to the agent 
of the treasury. (See General Orders No. 88/War Department, April 3,1863.) 

By order of the Quartermaster General: 

« Very respectfully, &c., 

BENJAMIN C. CARD, 

Colonel Q. M. Lep't and Brevet Brigadier General. 

Captain James R. Del Vecchio, 

Assistant Quartermaster, Louisville, Kentucky. 


_ • 

Assistant Quartermaster General’s Office, 

Philadelphia, June 12, 1866. 

General: In reply to your letter of the 8th instant, quoting a resolution 
of the House of Representatives in relation to the receipt and sale of cotton by 
the military authorities and requiring from me a statement of all cotton received 
and disposed of at this depot, I have the honor to report that the only instance 
of the kind, as shown by the records of tjiis office, is embraced in the statement 
enclosed herewith. 

It appears that 1/858 pounds of damaged cotton was received here, shipped 
by Colonel II. Biggs, quartermaster United States army, from Newberu, North 
Carolina, in April, 1863, and on the same being reported to your office for instruc¬ 
tions, it was ordered to be sold at public auction, and the proceeds to be turned 
over to the duly authorized agent of the Treasury Department when he shall 
have been appointed. 

Captain Boyd sold this cotton under my directions, and the net proceeds, 
$283 65, were used by him in the current expenditures of the quartermaster’s 
department proper. No notification of the appointment of a treasury agent to 
receive the funds was ever made to me. 

I am, very respectfully, your obedient servant, 

* G. H. CROSMAN, 

Assistant Q. M. General, Brevet Brig. General U. S. A. 

Major General M. C. Meigs, 

Quartermaster General U. S. Army, Washington, D. G. 




58 


CAPTURED AND FORFEITED COTTON. 


Assistant Quartermaster General’s Office, 

Philadelphia, April 11, 1863. 

General: By the directions of Colonel Crosman, I have the honor to state 
that Lieut. Colonel Biggs has turned over to this department eighteen hundred 
and fifty-eight pounds of cotton, as per copy of his letter herewith enclosed. 

Will you please inform me if it is to be sold, or what disposition is to be made 
of it? 

Very respectfully, your obedient servant, 

A. BOYD, 

Captain and Assistant Quartermaster. 

Brigadier General M. C. Meigs, 

Quartermaster General U. S. Army, Washington , D. C. 


Philadelphia, Penn., April 10, 1863. 

Colonel: There is on board the steamer Emilie about two thousand pounds 
of cotton belonging to the government, which I wish to invoice to you. 

Will you please have it weighed? and I will formally turn it over to you on 
my return from Washington. I left Newbern in such haste that I did not have 
time to weigh it. 

I am, colonel, very respectfully, your obedient servant, 

HERMAN BIGGS, 

Lieut. Colonel and Quartermaster 18 th Army Corps. 

Colonel George H. Crosman, 

Assistant Quartermaster General U. S. Army , 

Philadelphia, Penn. 

A true copy : 

W. BOYD, 


Captain and Assistant Quartermaster. 


Chief Quartermaster’s Office, 

18 th Army Corps , Newbern, N. C., April 29, 1863. 

General : In reply to your letter of the 17th instant, requiring report as to 
“how the cotton was obtained which I transferred to Colonel Crosman,” I have 
the honer to state that it was abandoned by the rebels, and collected in various 
places in this department. 

I am, general, very respectfully, your obedient servant, 

HERMAN BIGGS, 

Lieut. Colonel and Chief Quartermaster. 

Brigadier General M. C. Meigs, 

Quartermaster General U. S. Army, Washington, D. C. 


Quartermaster General’s Office, 

Washington, D. C., April 17, 1863. 

Colonel: Sell the 1.858 pounds of cotton reported by your direction,,in 
Captain Boyd’s letter of the 11th instant, as turned over to this department by 
Colonel Biggs, at public auction, and be in readiness to turn over the proceeds 
to the duly authorized agent of the Treasury Department, when he shall have 





CAPTURED AND FORFEITED COTTON. 59 

been appointed. In the mean time, the proceeds of the sale may be used in 
payment of the current expenses of the quartermaster’s department. 

Very respectfully, your obedient servant, 

E. S. SIBLEY, 

Lieut. Colonel U. S. A., Deputy Quartermaster General. 
Colonel G. H. Grosman, 

Deputy Q. M. General , Philadelphia. 

A true copy: 

A. BOYD, 

Captain and Assistant Quartermaster TJ. S. A. 

A true copy: 

GEORGE R. ORME, 

Captain and Assistant Quartermaster. 


Account sales of articles of public property sold at public auction at Nos. 130 
and 141 South Fourth street , under the direction of Captain A. Boyd , as¬ 
sistant quartermaster United States army , May 4, 1S63. 


Number or quantity of articles. 

Purchaser. 

Amount. 

1,218 pounds cotton, partly damaged... 

Diolcftns, 17f p.pnts|_ 

$213 15 
92 SO 

640 pounds cotton, damaged... 

Dodson, 141 cents. 

Commission 5 per cent. $15 30 

Catalogues and advertising. 3 75 

Weighing and porterage. 3 25 


305 95 

22 30 



283 65 


I certify that the above account sales is accurate and just. 

M. THOMAS &. SONS, Auctioneers. 


I certify that the above enumerated articles were sold at public auction, as above stated, 
pursuant to instructions as per letter from Quartermaster General’s office, dated Washington 
city, April 17, 1863. 

A. BOYD, 

Captain and Assistant Quartermaster. 

A true copy: 

GEORGE R. ORME, Assistant Quartermaster. 


Quartermaster’s Office, 

New York, December 29, 1862. 

General: I have the honor to inform you that,in obedience to your instruc¬ 
tions, I have had the cotton sold at auction which I received from Captain 
Messenger, assistant quartermaster, and have deposited the net proceeds, amount¬ 
ing to $15,416 72, with the assistant treasurer of this city. If this money could 
be passed to my credit for disbursement in our department it would afford con¬ 
siderable relief, as I am entirely out of funds. A portion of it was prepared foF 
market by Captain Messenger, assistant quartermaster, and at, I presume, the 
expense of our department." Another portion, however, is claimed as belonging 

























60 


CAPTURED AND FORFEITED COTTON 


to loyal men. I transmit herewith a copy of Captain Messenger’s letter to me 
on the subject. I will thank you for instructions in the case. 

I am, very respectfully, your obedient servant, 

STEWART VAN VLIET, 


Major and Quartermaster. 


General M. C. Meigs, 

Quartermaster General , Washington, D. C. 


Quartermaster’s Office, 1st Division, 

Newbern, November 24, 1862. 

Major : By the last steamer, the Dudley Buck, I shipped to you seventy- 
two bales, cotton, fifty-seven of which were marked A. Q. M., and were 
seized, ginned, and pressed by me. The fifteen bales marked T. D. were taken 
as they are and claimed by parties professing to be Union men. Their loyalty, 
however,, was not so clearly established as to warrant my returning the cotton; 
but it would be desirable to sell the lot separate from the other marks, to enable, 
if necessary, a separate account to be rendered. The very short time allowed 
for loading the ballast and despatching the steamer prevented my writing by her. 

The invoices were prepared only by detaining her. Please return receipts 
and oblige, 

Very respectfully, your obedient servant, 

DAN. MESSENGER, 
Captain and Assistant Quartermaster . 

Major Stewart Van Vliet, 

Quartermaster , New York City. 


Quartermaster General’s Office, 

Washington, D. C., January 22, 1S63. 

Major : By direction of the Secretary of War, the proceeds of the sale of the 
fifty-seven (57) bales of cotton marked A. Q. M., which you received from 
Captain Messenger, assistant quartermaster, will be held to defray current ex¬ 
penses of the quartermaster’s department. The fifteen bales marked T. T 
will be held until further orders. 

By order. 

Very respectfully, your obedient servant, 

E. S. SIBLEY, 

Brevet Colonel TJ. S. A., Deputy Quartermaster General 

Major S. Van Vliet, 

Quartermaster U. S. A., New York. 


Quartermaster’s Office, 

New York , March 4, 1863. 

General : I have received from Lieutenant Colonel Thomas, assistant quar¬ 
termaster, Fortress Monroe, about 10,000 pounds of unginned cotton, and I re¬ 
quest authority to sell it at auction, as it is in store on expense. 

I am, very respectfully, your obedient servant, 

STEWART VAN VLIET, 

Major and Quartermaster ■„ 

General M. C. Meigs, « 

Quartermaster General, Washington, D. C. 





CAPTURED AND FORFEITED COTTON. 


61 


Quartermaster’s Office, 

New York, May 8, 1863. 

General : It affords me pleasure to transmit you the enclosed copy of a letter 
from Captain Gray, of the steamer McClellan, from which you will learn that 
he captured another blockade-runner on his return trip from New Orleans. 
.The law allows the officers and crew of the McClellan the same prize money 
that it does to the officers and men of the navy. The cotton alone on the 
Clotilda, the vessel captured by Captain Gray on his voyage to New Orleans, 
was worth over $20,000. Captain Gray’s share is one-tenth ( T ^) of vessel and 
cargo. 

I am, very respectfully, your obedient servant, 

STEWART VAN VLIET, 

Major and Quartermaster. 

General M.‘ C. Meigs, 

Quartermaster General , Washington , D. C. 


United States Steamship McClellan, 

New York, May 4, 1863. 

Sir: I have to report my arrival here this morning. I sailed from New 
Orleans on the 26th ultimo, at 10 a. m., crossing the bar the same evening, with 
passengers, $31,000 in specie, and $4,065 in demand notes, consigned fo J. C. 
Cisco, assistant treasurer at this place. 

My instructions from the quartermaster at New Orleans were to stop at Ivey 
West for coal. On the 27th of April, at noon, in latitude 27° 28' north, longi¬ 
tude 86° 50' west, I fell in with the sloop Laura Dudley. She refusing to 
answer my colors, I brought her to with a shell, and sent Mr. Comstock, the 
first officer, on board, to examine her. The captain at once admitted tlia; he 
was from Havana bound to Mobile, with an assorted cargo on board, and pro¬ 
duced a confederate register, and on his deck lay a confederate flag. 

I took the crew out of her and put one from my own vessel on board, taking 
her in tow and delivering her over to the prize commissioner in Key West. 

I arrived at Key West on the morning of the 29th of April, and sailed on 
the evening of the 1st instant, having taken on board eighty tons of coal and 
two hundred and thirty-three bales of cotton shipped by the United States 
marshal on account of the government. 

Very respectfully, your obedient servant, 

ALFRED G. GRAY. 

Major Van Vliet, ♦ 

United States Quartermaster, New York. 

True copy: 

STEWART VAN VLIET, 

Major and Quartermaster . 


Quartermaster’s Office, 

New York, May 23, 1863. 

General: I have the honor to state that the steam transport Matanzas 
arrived last evening from New Orleans, and has on board four hundred bales of 
cotton and fifty bogheads of sugar, invoiced to me by Captain Shipley, assistant 
quartermaster, for sale. I am having it stored at the Atlantic dock, and would 
recommend that it be sold without delay in order to avoid the expense of stor¬ 
age and the risk of loss by fire. 

I am informed from New Orleans tliat'there will be a considerable amount of 




62 


CAPTURED AND FORFEITED COTTON. 


cotton shipped to me, and I would be g'lad to have some general instructions in 
the case. I can have it sold at the highest price at auction with but little ex¬ 
pense, and with a certainty that everything will be done by those who sell it 
for the best interests of the service. 

I am, very respectfully, vour obedient servant, 

STEWART VAN VLIET, 

Major and Quartermaster. 

General M. 0. Meigs, 

Quartermaster General Washington , D. C. 

P. S.—If I have general authority to sell cotton and sugar at auction, I will 
have it sold as soon as landed, thereby avoiding storage, labor, &c., &c., which 
amount, often, to more than the auctioneer's fees. 

S. V. V., Quartermaster. 


v 


Quartermaster’s Office, 

New York, May 27, 1S63. 

General : I have the honor to acknowledge the receipt of your letter of the 
25th instant in regard to turning over cotton to the agent of the Treasury De¬ 
partment, and I would beg to be informed who the authorized agent in this city 
is. In making out the charges due the quartermaster’s department for the 
transportation of cotton and sugar, I think that not only the usual freight on 
these articles from New Orleans here should be included, but also the amount 
we pay these vessels while they are receiving and discharging these articles. 
Unless I am instructed to the contrary, I will include these items in the bill of 
charges against the cotton and sugar. 

I am, sir, very respectfully, your obedient servant, 

STEWART VAN VLIET, 


Major and Quartermaster. 

General M. C. Meigs, 

Quartermaster General, Washington, D. C. 


Quartermaster General’s Office, 

Washington , June 1 , 1863. 

Major : TJie suggestion contained in your letter of the 27th ultimo, that in 
addition to the usual freight for the transportation of cotton and sugar consigned 
to you from the south, the amount paid the vessels, on which these articles are 
shipped while they are receiving and discharging them should also be included, 
is approved. 

The authorized agent of the Treasury Department is the collector of the port 
of New York. He will receive the cotton. Offer the sugar to the commissary 
department. 

Very respectfully, your obedient servant, 

m: C. MEIGS, 

Quartermaster General. 

Major S. Van Vliet, 

Quartermaster U. S. A., New York. 


Quartermaster’s Office, 

New York, June 29,1863. 

General : I have the honor to transmit herewith a letter from Captain 
Mahler, acting quartermaster for Colonel Holabird, in regard to a load of cotton 





CAPTURED AND FORFEITED COTTON. 


63 


just received here by steamer Matanzas. This cotton is marked “ U. S.,” but 
there are no. charges against it in New Orleans, as has been the case with other 
lots received from that city, nor is it stated that it is captured property. There 
must have been some charges against it in New Orleans which Colonel Hola- 
bird (not knowing that it had been turned over to the agent of the Treasury 
Department) intended to deduct, after the proceeds of the sale had been placed 
to his credit with the assistant treasurer. For the foregoing reasons I have 
thought it proper to ask if this cotton should be turned over to Mr. Barney, 
collector, as the other has been. If it is, I should think that a certain sum 
should be withheld to cover any expenses that may have accrued, until Colonel 
Holabird can be heard from. 

I am, general, very respectfully, your obedient servant, 

STEWARD VAN VLIET, 

Quartermaster. 


General M. C. Meigs, 

Quartermaster General , Washington, D. C. 


Quartermaster’s Office, 

New York, July 24,1863. 

General : I have the honor to call your attention to my letter of the 29th 
of June, in regard to cotton received here from New Orleans, per steamer Ma- 
tanzas. 

Another load lias arrived under similar circumstances. Shall it be turned 
over to Mr. Barney ? 

I am, very respectfully, your obedient servant, 

STEWART VAN VLIET, 

Major and Quartermaster. 

General M. C. Meigs, 

Quartermaster General, Washington, D. C. 


Quartermaster General’s Office, 

Washington , D. C., July 28, 1863. 

Major : All cotton received from New Orleans should be disposed of as here¬ 
tofore directed, uuder the law of 12th March, 1S63, and General Orders No. 88, 
of 31st March, 1863, or April 3. 

"Where the charges are not known the collector should be informed that the 
list of charges has not yet been received, but that he will be furnished with it 
as soon as received. 

Advise Colonel Holabird of this instruction, thdt he may send forward his list 
of charges against all such shipments at the earliest date. 

I am, respectfully, your obedient, 

M. C. MEIGS, 

Quartermaster General. 


Major S. Van Vliet, 

Quartermaster , New York. 






64 


CAPTURED AND FORFEITED COTTON. 


Office United States Military Telegraph, 

War Department. 

The following telegram received at Washington 11.20 a. m., May 22, 1865, 
from New York May 22, 1865 : 

The schooner Raymond has just arrived from Wilmington with captured and 
abandoned property invoiced to me. 

It consists of cotton, turpentine, rosin, oil, tobacco, and quartermasters’ stores. 
What shall I do with it ? 

STEWART VAN VLIET, 

Brevet Brigadier General , 4 r - 

General M. 0. Meigs, 

Quartermaster General. 


Office United States Military Telegraph, 

War Department. 

The following telegram received at Washington 11a. m., May 23, 1865, from 
New York May 23, 1865 : 

The steamer Monterey has just arrived from Mobile with over fourteen hun¬ 
dred (1,400) bales of cotton—invoices to me. General Canby’s orders are that 
all the cotton there is to be sent here, and invoices to me. Shall I deliver it to 
Mr. Draper, cotton agent, and will his receipts to the officer sending it answer ? 
Please answer, and also give directions about captured and abandoned property 
on schooner Raymond, from Wilmington. 

STEWART VAN VLIET, 
Brevet Brigadier General. 

General M. C. Meigs, 

Quartermaster General. 


Quartermaster General’s Office, 

Washington , D. C., May 25, 1865. 

General : You w r ere telegraphed to-day to turn over the cargo of the schooner 
Raymond, lately arrived from Wilmington, North Carolina, to the agent of the 
Treasury Department, charging that department with the freight and charges 
upon it. 

The cotton shipped from Mobile, by order of General Canby, I presume, will 
also be turned over to Mr. Draper, the cotton agent of the Treasury Depart¬ 
ment, on the same terms. It has been so recommended to the honorable Secre¬ 
tary of War, and as soon as he decides the question you will be notified. 

By order of the Quartermaster General: 

Very respectfully, your obedient servant. 

CHAS. THOMAS, 

A. Q. M. General and Brevet Brigadier General U. S. A. 

Brevet Brig. Gen. S. Van Vliet, 

Chief Quartermaster , Neiv York. 


Quartermaster General’s Office, 

Washington, D. C., May 25, 1865. 

I have the honor to inform you that Brevet Brigadier General S. Van Vliet, 
quartermaster at New York, reports that the steamer Monterey has arrived from 
Mobile with over fourteen hundred bales of cotton, invoiced to him by order of 





CAPTURED AND FORFEITED COTTON. 65 

Major General Canby, and that General Oanby has ordered that all the cotton 
at Mobile be sent to New York, invoiced to him, (General Van Vliet.) 

I respectfully recommend that the above cotton be delivered to Mr. Draper, 
the cotton agent of the Treasury Department, and all that may arrive hereafter 
from the same source. The cost of freight, &c., to be charged to and refunded 
by the Treasury Department to the quartermaster’s department. 

By order of the Quartermaster General: • 

Very respectfully, your obedient servant, 

CHAS. THOMAS, 

A. Q. M. General and Brevet Brigadier General, 


Quartermaster General’s Office, 

Washington, May 26, 1866. 

General : The following is a copy of a telegram sent to your address yes¬ 
terday : 

“ You,will turn over the cargoes of the schooner Raymond to the agent of the 
Treasury Department, charging the cost of transportation against it. 

“ By order of the Quartermaster General.” 

Very respectfully, your obedient servant, 

CHAS. THOMAS, 

Ass’t Quartermaster Gen 1 1 , Brevet Brig. Gen. U. S. A. 
Brevet Brig. Gen. Stewart Van Vliet, 

Chief Quartermaster U. S. A., New York. 


Quartermaster General’s Office, 

Washington , D. C ., May 29, 1865. 

Sir : I have the honor to transmit herewith a copy of a letter to Major S. 
Van Vliet, quartermaster, New York, dated December 4, 1862, directing him to 
sell at auction certain cotton invoiced to him by Captain Messenger, assistant 
quartermaster, Newbern, North Carolina, and to hold the proceeds deposited 
with the assistant treasurer of the United States subject to the order of the de¬ 
partment. 

It appears that Major Van Vliet sold the cotton and deposited the money 
—three thousand two hundred and eighty-nine dollars and ninety-two cents— 
as will be seen by his letter dated the 22d instant, herewith enclosed. 

This department wishes to be relieved of this accountability, and the matter 
is respectfully referred to you for instructions as to how it can be done. 

By order of the Quartermaster General. 

Very respectfully, your obedient servant, 

J r CHAS. THOMAS, 

Ass’t Quartermaster Gen 1 1, Brevet Major Gen. U. S. A* 

Hon. H. McCulloch, 

Secretary of the Ireasury. 


Quartermaster’s Office, 

New York , May 22, 1865. 

General : I have on hand a small sum of money, (S3,289 92,) the proceeds' 
of the sale of some thirteen bajes of cotton received from Captain Messenger, 
assistant quartermaster at Newbern. * 

You directed me, December 4, 1862, to sell this cotton and place the money 
H. Ex. Doc. 97-5 





66 


CAPTURED AND FORFEITED COTTON. 


with the assistant treasurer in this city, which I did, and the money has been 
there ever since. 

This cotton belongs to private persons in Newbern, who had to prove their 
loyalty before it could be turned over to them, and as a sufficient time has 
elapsed for them to do it I beg to be relieved of the responsibility of this money 
by either turning it over to the owners or turning it into the treasury. 

Very respectfully, &c., 

STEWART VAN VLIET, 


General M. 0. Meigs, 

Quartermaster General, Washington, D. G. 


Quartermaster . 


Quartermaster General’s Office, 

Washington, June 3, 1865. 

General : By direction of the Hon. Secretary of War, you are hereby di¬ 
rected to turn over to Simeon Draper, esq., the authorized agent of the Treasury 
Department at New York, all cotton now in your possession, or which you 
may hereafter receive from the quartermaster at Mobile, or from General 
Canby. 

By order of the Quartermaster General. 

Very respectfully, your obedient servant, 

CHAS. THOMAS, 

Ass't Quartermaster Gen’l, Brevet Brig. Gen. U. S. A. 

Brevet Brig. Gen. S. Van Yliet, 

Chief Quartermaster, New York. 


Quartermaster’s Office, 

New York, June 15, 1866. 

General: In reply to your tetter of the 11th instant, in reference to the 
disposition made of the cotton shipped by the United States marshal at Key 
West on the McClellan, in May, 1863, I beg to state that it was turned over 
to the consignees, Messrs. Benner & Brown, of this city. This cotton did not 
belong to the quartermaster’s department, being captured property, and I pre¬ 
sume it was sold for the benefit of the captors. The coal was burnt on the 
McClellan on her trip to this city. 

Very respectfully, your obedient servant, 

STEWART VAN YLIET, 

Brevet Major General. 

General M. C. Meigs, 

Quartermaster General, Washington, D. C. 


Assistant Quartermaster’s Office, U. S. A., 

Boston , Massachusetts, August 27, 1862. 

General: On the second of last May you sent me a telegraphic order as 
follows : “ The Secretary of War directs that you take possession of the cotton 
shipped on the transport Black Prince by General Butter, and hold it until 
further orders, on account of whom it may concern.” 

My tetter of May 6th informed you that Mf» Fay had sold all but two bales 
of the cotton, and had turned the proceeds over to me. The two bales were 





CAPTURED AND FORFEITED COTTON. 67 

also turned over to me, and are now on hand at the military storehouse. As 
the military storekeeper thinks it unsafe to have it kept there, I respectfully 
ask for authority to dispose of it by public auction, and thus avail of the high 
market rate and avoid expense of storage. 

I have the honor to be, very respectfully, your obedient servant, 

WILLIAM W. McKIM 

Captain and Assistant Quartermaster. 

Brigadier General M, C. Meigs', 

Quartermaster General U. S. A., Washington, D. C. 


Office Chief Quartermaster Department of the Gulf, 

9 Near Port Hudson, June 2, 1863. 

Captain : I have the honor to inform you that a certain amount of cotton 
and sugar has been sent to you for sale, with the hope that the proceeds of 
such sale would be returned to the office. It could not be sold to public ad¬ 
vantage in New Orleans, because a combination of speculators depressed the 
price. It is necessary tha^fche money should be returned, as there are large 
charges on all, and the original value of the cotton or sugar (not to exceed 20 
cents per pound for cotton) is to be refunded to the owners who prove loyalty. 
This matter is presented by direction of the major general commanding this 
department, and in conformity thereto, after deducting expenses of sale, &c., in 
Boston, I respectfully request that you will deposit the remainder with the as¬ 
sistant treasurer in Boston, subject.to my order or that of Major General Banks. 

Any sugar not sold, but turned over to the commissary, of course will be * 
settled for by the commissary here.; but it is desired that the freight and other 
charges standing against such sugar (accumulated here) be remitted to me to 
cancel the charges. 

Very respectfully, 

S. B. HOLABIRD, 


Colonel and Chief Quartermaster Department of the Gulf 
Captain J. McKim, 

Assistant Quartermaster, Boston, Massachusetts . 


June 23, 1863. 

Captain : The letter of Colonel Holabird, chief quartermaster of the depart¬ 
ment of the Gulf, referred by you to this office ml the 15th instant, relating to 
the sale of certain cotton and sugar sent to you, has been received. 

Your attention is called to the requirements of General Orders No. 88, War 
Department, current series, as to the disposition of such property. A copy of 
these orders is herewith enclosed. 

The cotton and sugar, except what sugar the commissary general elects to 
take for army use, must be turned over to the agent of the Treasury Depart¬ 
ment, to be by him sold. 

In New York the collector is agent. It is supposed that the collector in 
Boston will also act as agent. 

Any charges against the property for freight, &c^ should be paid, and charged 
against the product of sale. 

Very respectfully, your obedient servant, 

* F M. C. MEIGS, 

Quartermaster General. 

Captain Wm. W. McKim, 

Assistant Quartermaster Volunteers, Boston , Mass. 




68 


CAPTURED AND FORFEITED COTTON. 


Assistant Quartermaster’s Office, 

Boston, Mass., June 27, 1863. 

General : I have the honor to acknowledge receipt ©f your letter of the 23d 
instant, in reference to certain property shipped to me by Colonel S. B. Holabird, 
chief quartermaster department of the Gulf. 

Previous to the receipt of your letter, I had received one hundred and 
sixty-one thousand five hundred and thirty-five dollars and sixty-nine cents, 
($161,535 69,) being the proceeds from auction sale of the property received by 
the steamer McClellan. 

On Tuesday last I sold at auction two hundred bales of cotton received from 
New Orleans by steamer City of Baltimore. 

My course in this business, and I presume also the action of Colonel Holabird, 
was based upon the supposition that the proceeds could be appropriated as he 
desired. 

No agent of the Treasury Department could have made a more judicious or . 
economical sale, or have realized.more for the property than I have done, and I 
am confident that my action will receive the approval of any competent agent 
the Treasury Department may appoint. j| 

I am ready to turn over the proceeds to the acpat of the Treasury Depart¬ 
ment whenever required to do so. 

I respectfully ask that I may be authorized to return so much of the proceeds 
as will suffice to reimburse Colonel Holabird for the expenses at New Orleans, 
and to place such sum to his credit, it being a proper charge against the prop¬ 
erty, before the net proceeds can be determined. 

Should not the freight on such property, from the point of shipment to the 
place of delivery, (when delivered from government transports,) be retained, and 
placed to the credit of the quartermaster’s department, before paying the pro¬ 
ceeds to the Treasury Department? 

I have the honor to be, general, your obedient servant, 

WM. W. McKIM, 

Captain and Assistant Quartermaster. 

Brigadier General M. C. Meigs, 

Quartermaster General U. S. A., Washington, D. C. 


Quartermaster General’s Office,* 

Washington, D. C., January 5, 1864. 

Sir : 1 have the honor to submit herewith a letter from Captain McKim, 
assistant quartermaster volunteers, dated the 15th ultimo, in relation to funds 
in his hands derived from the sale of cotton and sugar, and with it a letter from 
Colonel Holabird, chief quartermaster of the department of the Gulf, addressed 
to Captain McKim, and by him referred to this office, together with a letter of. 
instructions to Captain McKim, dated the 23d of June last, and his reply of the 
27th of the same month. 

It will be observed that, in the letter from the office, Captain McKim was in¬ 
structed to turn over the property itself to an agent of the Treasury Department; 
but it appears, from the letter in reply, that he had sold it before the instruc¬ 
tions reached him, and was ready to transfer the proceeds to the treasury agent 
when required to do so. The letter was accidentally filed, it appears, without 
action having been taken on it, which will account for the funds to which he 
refers being still in his possession. That the money may now be made available 
for public use, I respectfully recommend that, after refunding to the quarter¬ 
master’s department the expenses incurred by it in payment of charges on the 



CAPTURED AND FORFEITED COTTON. 


69 


property, and transporting it to Boston, it be turned over to tbe Treasury 
Department. 

I am, very respectfully, your obedient servant, 

CIIAS. THOMAS, 


• Hon. Edwin M. Stanton, 

Secretary of War. 


flcting Quartermaster General. 


Assistant Quartermaster’s Office, 

Boston, Mass., June 14, 1866. 

General : Referring to your letter of the 9th instant, I have the honor to 
enclose a condensed statement of all cotton received by me or by any officer at 
this depot, as shown by the records of the quartermaster’s office; also its dispo¬ 
sition, number and description of packages, amount in pounds, and net proceeds 
of sales of same. ^ 

I am, general, very respectfully, your obedient servant, 

JOHN W. McKIM, 

Brevet Major and Assistant Quartermaster. 

Major General M. 0. Mekis, 

Quartermaster General V. S. A., Washington, D. C. 


Statement of cotton received by the yuartermaster's department at Boston, Mas¬ 
sachusetts, from the commencement to the end of the rebellion. 


How received. 

Packages. 

Pounds. 

Disposition. 

Net pro¬ 
ceeds. 

Ship Black Prince, from New 

2 bales. 

1*145 

Sold by auction. 

$209 79 

Orleans. 





Steamer City of Bath, from New 

200 bales, 4 bags. 

81,081 

.do. 

53,397 86 

Orleans. . 





Steamer McClellan, from New 

650 bales,7 bags. 

285,558 

.do. 

141,481 47 

Orleans. 



• 


Total 


367,784 


195,089 12 


• 




I certify that the above statement is correct. m 

JOHN W. McKIM, 

Brevet Major and Assistant Quartermaster. 


Assistant Quartermaster’s Office, U. S. A., 

Boston, June 15, 1866. 

Instructions to Lieutenant Colonel H. C. Ransom, in charge of cotton at Sa¬ 
vannah. 

[Special Orders No. J.] 

Savannah, Ga., January 12, 1865. 

The Secretary of War having directed the Quartermaster General' to assume 
the charge of the captured cotton in this city, and provide for its proper care 
and preservation, and to detail a competent quartermaster for the special duty 
of seeing to its being turned over and receipted for by the agents of the Treasury 
Department, Lieutenant Colonel H. C. Ransom is hereby detailed for this duty. 




















10 


CAPTURED AND FORFEITED COTTON 


Brevet Brigadier General L. 0. Easton will place Lieutenant Colonel Ransom 
in charge of all the cotton in his possession. Lieutenant Colonel Ransom will 
immediately make a careful inspection of the stores containing the captured 
cotton, and will make requisition for guards sufficient to prevent all danger of 
unauthorized persons entering th^ storehouses or meddling in any manner with 
the cotton. 

No person not in the employment of the United States will be permitted to 
enter into or to loiter about the neighborhood of the buildings. 

He will afford every facility for the operations of the treasury agent, Simeon 
Draper, collector of the port of New York, who is charged by the Treasury De¬ 
partment with the care and disposition of this captured property. 

He will employ competent clerks to attend to the weighing of each hale, who 
will keep an accurate register of the number and weight of each bale, and will 
take duplicate receipts in detail from the special agent of the Treasury Depart¬ 
ment before allowing any of it to leave the harbor. 

He will forward one copy of these receipts to the Quartermaster General’s 
office in Washington, by the first mail after their^xecutioij. The other copy 
and the books and papers containing the records m this business, he will him¬ 
self carry in person to Washington and will deliver them to the Quartermaster 
General. 

For the cotton already stowed on board vessels he will take receipts in detail 
from $he special agent, based upon the accounts and invoices of this property 
prepared by Captain Geo. B. Cadwallader, heretofore in charge of this duty. 

In default of such receipts he will order the vessels to proceed to New York, 
invoicing the cotton to Brevet Brigadier General Van Yliet, chief quartermaster, 
forwarding with the bills of lading an official copy of this order. 

General Van Yliet will transfer the cotton in this case to the special agent of 
the treasury in New York, upon receiving such receipts as are herein prescribed. 

Lieutenant Colonel Ransom will turn over to the special agent of the Treasury 
Department the workmen and machinery, cotton presses, baling and bagging, 
now in use. He will collect and register all the information offered to him of 
claims to the former ownership of this cotton. He will take this information 
with him to Washington, but will give copies or extracts from it to no one in 
Savannah, to no one but the Quartermaster General. 

The utmost vigilance will be exercised by Captain Ransom in the execution 
of the important trust committed to him. He will himself visit the guards and 
the presses, and the storehouses, continually. He will see that no fires are 
lighted near the storehouses or on the open streets or squares surrounding them. 
He will report to the officer commanding the guards all neglect or inattention 
on the part of the guard, and # if this does not immediately produce a reform he 
will report the facts to the commanding officer of the post of Savannah. The 
wages of operatives and all indebtedness incurred in handling, packing, and 
shipping cotton to this date will be discharged by the special agent of the 
treasury. 

Lieutenant Colonel Ransom will confer freely with the special agent of the 
Treasury Department, and will call for such military assistance as may be ne¬ 
cessary to discover and place him in possession of all the cotton in the city of 
Savannah or within the lines occupied by its garrison. It is all prize of war. 
He will .also aid him by the impressment, if necessary, of laborers to handle and 
ship the cotton with the greatest possible expedition. All vessels which have 
discharged supplies at this port will be laden with cotton on their return voy¬ 
ages. From the day and hour in which they are relieved of their cargoes they 
will be at the charge, and expense of the Treasury Department. * 

Vessels, the property of the United States or chartered for continuous service, 
will sail under such orders as may be requested by the treasury agent, and an 
account of the time at which they are placed on the duty of transporting cotton 


CAPTURED AND FORFEITED COTTON. 


71 


will be forwarded to the Quartermaster General, in order that the account may 
be collected from the Treasury Department which will be chargeable for the 
time thus employed. 

M. 0. MEIGS, 

Quartermaster General , Brevet Major General. 


Quartermaster General’s Office, 

Washington, February 3, 1865. 

Sir : I have the honor to enclose copies of orders and instructions in refer¬ 
ence to the cotton captured at Savannah, which will show fully the measures 
taken to carry out your instructions of the 12th January, 1865, directing the 
Quartermaster General to provide for its care and preservation, and to detail a 
competent officer for the special duty of seeing to its beipa|turned over and re¬ 
ceipted for by the agents of the quartermaster’s department. 

Lieutenant Colonel II. C. Ransom, of the quartermaster’s department, was 
detailed to this duty, and I Enclose copies of the order assigning him- to duty, 
and the instructions given to him. 

The memorandum of the 17th January was drawn up and presented to the 
agents of the Treasury Department in order to provide against any misunder¬ 
standing between ftie officers of the War and Treasury Departments as to the 
parts to be taken by each in managing the business. 

It was agreed to by them, and, at my request, Messrs. Draper, Browne, and 
Kauffman, the agents of the Treasury Department, united in signing it. Copies 
were left with Mr. Draper and with Lieutenant Colonel Ransom. 

I remained in Savannah until the 19tli of January, at which time the work 
of weighing, transferring, and shipping the cotton was going on rapidly and 
successfully, and I proceeded to Port Royal, and took passage in the steamer 
Monterey for New York, and reached this city on the evening of the 28th 
January. 

An attempt was made on the evening of the 14th January to burn one ware¬ 
house containing about three hundred bales of cotton, but the soldiers and the 
fire brigade extinguished the flames before they had done much damage, two 
bales only being entirely destroyed, and nine more or less injured by fire and 
water. 

I am, very respectfully, your obedient servant, 

M. C. MEIGS, 

Quartermaster General , Brevet Major General. 

Hon. E. M. Stanton, 

Secretary of War. 


Savannah, Georgia, February 4, 1865. 

General : There is at the different cotton presses and warehouses of this 
city quite a large lot of rope cuttings and old sacking, in bales and otherwise. 
Please give some instructions about it. Shall I ship all such material as directed 
in the case of cotton ? There is also a pretty large amount of cotton yarn; 
what will be done with it ? Please give me instructions. Speculators are, I 
believe, being permitted to buy it up on their own account. 

Respectfully, your obedient servant, 

* H. 0. RANSOM, 

Lieutenant Colonel and Quartermaster. 

General M. C. Meigs, 

Quartermaster General United States Army. 




72 CAPTURED AND FORFEITED COTTON. 

, Quartermaster General’s Office, 

Washington , February 20, 1865. 

Colonel : Your letter of tlie 4th instant, asking instructions as to the dispo¬ 
sition of rope cuttings, old sacking, and cotton yarn in Savannah, lias been 
received. 

You will turn these articles over to the treasury agent, and take receipts 
therefor. 

Very respectfully, your obedient servant, 

M. C. MEIGS, 

Quartermaster General , Brevet Major General. 

Lieutenant Colonel H. C. Ransom, 

Quartermaster , Savannah , Georgia. 


Quartermaster General’s Office, 

Washington , D. C ., February 17, 1865. 

Sir : I have the honor to transmit herewith abstracts of twenty receipts for 
cotton transferred by Lieutenant Colonel II. C. Ransom, quartermaster United 
States army, to Mr. Albert G. Browne, supervising special agent Treasury 
Department, giving the numbers of bales, total weight, names of vessels, 
and dates of each. The originals are in this office, subjec#to such disposition 
as the War Department may direct to be made of them. 

By order of the Quartermaster General: 

Very respectfully, your obedient servant, 

CHARLES THOMAS, 

Ass't Quartermaster General , Brevet Brig. Gen. U. S. Army. 

Hon. E. M. Stanton, 

Secretary of War, Washington, D. C. 





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74 


CAPTURED AND FORFEITED COTTON. 


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QUARTERMASTER GENERAL’S OFFICE, 

. Washington, D. C., February 16, 3865. 



























































CAPTURED AND FORFEITED COTTON. 


75 


Quartermaster General’sOffice, 

Washington, March 2, 1865. 

Sir : I have the honor to submit abstracts of eight receipts for cotton trans¬ 
ferred by Lieutenant Colonel H. C. Ransom, quartermaster United States army, 
to Mr. Albert G. Browne, supervising special agent of the Treasury Department, 
giving the number of bales, total weight, names of vessels, and dates of each. 

The originals thereof are in this office, subject to such disposition as the War 
Department may direct to be made of them. ^ 

By order of the Quartermaster General: 

CHAS. THOMAS, 

Ass’t Quartermaster Gen 7, Brevet Brig. Gen. U. S. A. 

Hon. E. M. Stanton, , 

Secretary of War y Washington , Xh C. 


76 CAPTURED AND FORFEITED COTTON. 


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CAPTURED AND FORFEITED COTTON. 


77 


Quartermaster General’s Office, 

Washington, D. C., March 7, J865. 

SiR: I have the honor to enclose herewith abstracts of six receipts for cotton, 
transferred by Lieutenant Colonel II. C. Ransom, quartermaster United States 
army, at Savannah, Georgia, to Mr. Albert G. Browne, supervising special agent 
of the Treasury Department, giving the number of bales, total weight, names of 
vessels, and dates of each. 

The originals of these receipts are in this office, subject to such disposition as 
the War Department may direct to be made of them. 

By order of the Quartermaster General: 

Very respectfully, your obedient servant, 

CHAS. THOMAS, 

Ass't Quartermaster Gen’l, Brevet Brig. Gen. U. S. A. 

Hon. E. M. Stanton, 

Secretary of War, Washington , D. G. 


Abstract of receipts for cotton transferred by Lieutenant Colonel H. C. Ransom,, quartermaster United States army, Savannah, Ga., 
to Albert G. Browns, esq., supervising special agent Treasury Department, giving number of bales, total weight, names of vessels. 


78 


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Washington , March 7, 1865. 























































CAPTURED AND FORFEITED • COTTON. 


79 


Quartermaster General’s Office, . 

Washington, March 30, 1865. 

Sir : I have the honor to transmit herewith abstracts of fourteen receipts for 
cotton transferred by Lieutenant Colonel H. C. Ransom, quartermaster United 
States army, to Mr. Albert G. Browne, supervising special agent of the Treasury 
Department, giving the number of bales, total weight, names of vessels, and 
dates of each ; the originals of which are in this office, subject to such dispo¬ 
sition as the War Department may direct to be made of them. 

1 have the honor to be, sir, very respectfully, your obedient servant, 

CHAS. THOMAS, 

Ass’t Quartermaster Geril, Brevet Brig. Gen U. S. A. 

Hon. E. M. Stanton, 

Secretary of War, Washington , D. C. 


Abstract of receipts for cotton transferred by, Lieut. Col. H. C. Ransom, quartermaster U. S. army, Savannah, Ga , to Albert 
Browne, supervising special agent Treasury Department, giving the number of bales, Jotal weight, name of vessel, and date. 


80 


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82 


CAPTURED AND FORFEITED COTTON. 


Savannah, Georgia, March 9, 1865. 

General : Your letter of February 20, 1865, has been received. Previous 
to its receipt the military authorities had given the owners of cotton yarn per¬ 
mission to sell the same. Under those circumstances I do not feel at liberty to 
interfere with the yarn, as most of it has passed into the hands of purchasers. 
The rope, &c., I will turn over as'directed, and ship the same, as I am now do¬ 
ing with cotton. 

I have turned over to the Treasury Department 34,982 bales of cotton, and 
expect to obtain from three to five thousand bales more; am constantly finding 
small lots ; consequently, am unable to state positively the amount in the city. 
Owing to delays and trouble in collecting these small lots, the work does not go 
on as rapidly as heretofore, but all diligence is being used to close up the busi¬ 
ness. I hope to get through as early as the 20th instant. 

Respectfully, your obedient servant, 

H. 0, RANSOM, 

Lieutenant Colonel and Quartermaster. 

General M. C. Meigs, 

Quartermaster General United States Army. 


Savannah, Georgia, March 21,‘ 1865. 


General : I have the honor to say that I have transferred to the Treasury 
Department upwards of 38,000 bales of cotton, to present date. The provost 
marshal is now making a thorough search of all houses in this city, to discover 
all small lots of cotton that have not been reported. I hope to close up the busi¬ 
ness this week. I shall then report, as ordered, to you in Washington, unless 
other orders are received from you. 

I am, general, respectfully, your obedient servant, 

H. C. RANSOM, 


Lieutenant Colonel and Quartermaster. 

General M. C. Meigs, 

Quartermaster General United States Army. 


Statement of cotton turned over by Lieutenant Colonel H. C. Ransom, quarter¬ 
master United States army, at Savannah, Georgia, to Albert G. Browne, su¬ 
pervising special agent Treasury Department, fifth special agency. 


1865. Pounds. 

Jan. 19. 517 bales Upland cotton, weighing. 258,925 

19. 466 bales Upland cotton, weighing. 228, 368 

19. 378 bales Upland cotton, weighing . 185, 323 

17. 686 bales Upland cotton, weighing . 331, 473 

17. 425 bales Upland cotton, weighing .. 210, 755 

20. 464 bales Upland cotton, weighing. . 217, 156 

20. 557 bales Upland cotton, weighing . 279, 001 

23. 978 bales Upland cotton, weighing . 454, 040 

23. 153 bales Sea Island cotton, weighing_ 52, 523 

-,- 506, 563 

23. 351 bales Upland cotton, weighing . 176, 071 

24. 439 bales Upland cotton, weighing. 223, 985 

24. 4 bales Sea Island cotton, weighing. 1, 360 

23. 414 bales Upland cotton, weighing. 197, 557 

23. 28 bales Sea Island cotton, weighing. 8, 900 


















CAPTURED AND FORFEITED COTTON* 83 

1865. Pounds. 

Jan. 24. 455 bales Upland cotton, weighing. 225,689 

24. 5 bales Sea Island cotton, weighing. 1, 640 

24. 224 bales Upland cotton, weighing. 115, 153 

24. 50 bales Sea Island cotton, weighing. 15, 050 

25. 300 bales Upland cotton, weighing. 145,100 

26. 72 bales Sea Island cotton, weighing. 24, 307 

27. 487 bales Upland cotton, weighing... 241, 461 

24. 489 bales Upland cotton, weighing. 244, 428 

24. 124 bales Sea Island cotton, weighing. 42,188 

26. 330 bales Upland cotton, weighing. 173,723 

26t 60 bales Sea Island cotton, weighing. 18, 639 

26. 414 bales Upland cotton, weighing. 208, 977 

26. 136 bales Sea Island cotton, weighing. 49, 030 

30. 542 bales Sea Island cotton, weighing. 186, 413 

30. 348 bales Upland cotton, weighing. 175, 590 

30. 113 bales Sea Island cotton, weighing ... 41,120 

31. 294 bales Upland cotton, weighing. 144, 341 

31. 236 bales Sea Island cotton, weighing. 83, 845 

31. 529 bales Upland cotton, weighing. 271, 866 

31. 22 bales Sea Island cotton, weighing. 7, 399 

31. 371 bales Upland cotton, weighing. 193,978 

Feb. 2. 315 bales Upland cotton, weighing. 161,258 

2. 145 bales Sea Island cotton, weighing. 51, 695 

4. 316 bales Upland cotton, weighing. 161, 098 

4. 21 bales Sea Island cotton, weighing. 6, 065 

4. 374 bales Upland cotton, weighing. 192, 006 

4. 82 bales Sea Island cotton, weighing... 27, 001 

4. 506 bales Upland cotton, weighing. 251,953 

4 73 bales Sea Island cotton, weighing. 23, 946 

7. 286 bales Upland cotton, weighing. 147,566 

8. 1,404 bales Upland cotton, weighing. 721, 052 

8. 768 bales Sea Island cotton, weighing. 263,148 

9. 414 bales Upland cotton, weighing. 198, 108 

9. 270 bales Upland cotton, weighing. 135, 716 

11. 825 bales Upland cotton, weighing. 402,990 

11. 331 bales Upland cotton, weighing. 161,437 

11. 499 bales Upland cotton, weighing. 253, 457 

13. 1,265 bales Upland cotton, weighing.. 614, 668 

# 13. 292 bales Sea Island cotton, weighing. 96,945 

13. 386 bales Upland cotton, weighing. 211,*682 

15. 1,316 bales Upland cotton, weighing. 608,322 

15. 320 bales Sea Island cotton, weighing'. 109, 426 

15. 531 bales Upland cotton, weighing. 268,066 

16. 480 bales Upland cotton, weighing.218, 326 

16. 46 bales round Upland cotton weighing.. 13,884 

16. 177 bales Sea Island cotton, weighing. 61,176 

-- 293, 386 

21. 950 bales Upland cotton, weighing.'. 452, 541 

21. 800 bales Sea Island cotton, weighing. 266, 525 

• 719,066 

21. 925 bales Upland cotton, weighing. 472, 721 

21. 8 bales repacked Upland cotton, weighing 4, 752 

21. 1 bale Sea Island cotton, weighing. 635 

- 478,108 

25. 1,789 bales Upland cotton, weighing. 882, 196 * 

25. 587 bales Sea Island cotton, weighing- 189, 865 

- 1,072,016 
























































84 


CAPTURED AND FORFEITED COTTON. 


1865. Pounds. 

Feb. 27. 289 bales Upland cotton, weighing. 145,282 

28. 1,135 bales Upland cotton, weighing. 584, 176 

* March 1. 324 bales Upland cotton, weighing. 160,340 

3. 750 bales Upland cotton, weighing. 384,689 

3. 10 bales Upland cotton, repacked, weighing 5,126 

- 389,815 

3. 80 bales Sea Island cotton, weighing. 27, 539 

3. 1,650 bales Upland cotton, weighing. 835, 340 

3. 10 bales Upland cotton, weighing. 2,633 

- 837,973 

3. 740 bales Sea Island cotton, weighing. 244, 692 

7. 1,066 bales Upland cotton, weighing. 521,269 

9. 710 bales Upland cotton, weighing. 334, 161 

10. 302 bales Upland cotton, weighing. 150,388 

^ 11. 205 bales Upland cotton, weighing. 98,857 

11. 123 bales Upland cotton, weighing. 62,259 

14. 191 bales Upland cotton, weighing. 93,758 

14. 24 bales Upland cotton, weighing. 14, 038 

- 107,796 

16. 251 bales Upland cotton, weighing. 123,617 

16. 20 bales repacked Sea Island cotton, weigh¬ 
ing.:.. 11,750 

- 135,367 

16. 39 bales rope cuttings, weighing.v_ 30, 333 

16. 1,000 bales Sea Island cotton, weighing- 336,085 

16. 886 bales Upland cotton, weighing. 435, 778 

16. 92 bales Upland repacked cotton, weighing 48, 358 

- 820,821 

24. 227 bales cotton, weighing. 112,193 

24. 60 bales old rope and bagging, weighing. 38, 280 

24. 14 bags wool, weighing. 2, 076 

April 4. 79 bales cotton, weighing. 34,628 

4. 182 bales old rope and bagging, weighing... 128,686 

4. 6 bales Upland cotton, weighing. 2, 549 


Statement of cotton received at Charleston , South Carolina , from Lieutenant 
Colonel II. C. Ransom, quartermaster United States army , by Simeon 
Draper , special agent of the Treasury Department. 


May 6,1865. 1,744 bales Upland cotton, weighing. 781,353 lbs. 

May 6, 1865. 116 bales Sea Island cotton, weighing. 132,094 lbs. 

May 17, 1865. 1,711 bales Upland cotton, weighing. 768,901 lbs. 

May 17, 1865. 249 bales Sea Island cotton, weighing. 110,272 lbs. 

May 17, 1865. 89 bales Sea Island cotton, (in seed,) weighing 42,075 lbs. 

May 30, 1865. 185 bales Upland cotton, weighing. 77,475 lbs. 

May 30, 1865. 8 bales round cotton, weighing. 1,058 lbs. 

May 30, 1865. 52 bales Sea Island cotton, weighing. 13,397 lbs. 


4,454 # 1,884,550 


8 bales rope-ends, weighing... 5,508 lbs. 

5 bales cotton pickings, weighing.. 5,104 lbs. 


13 


10,612 

















































CAPTURED AND FORFEITED COTTON. 


85 


Quartermaster General’s Office, 

Washington, D. C., May 6, 1865. 

Sir : I have the honor to enclose herewith abstracts of two receipts for cot¬ 
ton transferred by Lieutenant Colonel H. 0. Ransom, quartermaster United 
States army, Savannah, Georgia, to Mr. A. G. Browne, supervising special agent 
of the Treasury Department, giving the number of hales, total weight, names 
of vessels and dates of each. The originals of these receipts are in this office, 
subject to such disposition as the War Department may direct to be made of 
them. 

By order of the Quartermaster General: 

Very respectfully, your obedient servant, 

CHAS. THOMAS, 

Ass’t Quartermaster Gen’l, Brevet Brig. Gen. U. S. A. 

Hon. E. M. Stanton, 

Secretary of War. 


I 


Abstract of receipts for cotton transferred by 'Lieutenant Colonel II. C. Ransom , quartermaster United States army, to Albert 
Browne , supervising special agent Treasury Department, giving number of bales , totaZ weight, names of vessels, and. date. 


86 




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87 


Statement of cotton received at Charleston , S. C.,from Lieutenant Colonel H. 

C. Ransom , quartermaster United States army , by Simeon Draper, special 
% agent of the Treasury Department. 


I860. Pounds. 

May 6. 1, 744 bales Upland cotton, weighing. 781, 353 

May 6. 416 bales Sea Island cotton, weighing. 132, 094 

May 17. 1, 711 bales Upland cotton, weighing. 768,901 

May 17. 249 bales Sea Island cotton, weighing. 110,272 

May 17. 89 bales Sea Island cotton, (in seed,) weighing. 42, 075 

May 30. 185 bales Upland cotton, weighing. 77, 475 

May 30. 8 bales Round Island cotton, weighing . 1 , 058 

May 30. 52 bales Sea Island cotton, weighing. 13, 397 


4, 454 1, 8S4, 550 


-- 9 - 

Pounds. 

8 bales rope-ends, weighing...5, 508 

5 bales cotton pickings, weighing. 5,104 


13 10,612 


Savannah, January 15, 1865. 

Colonel: You will ascertain and report the causes of the fire last night; 
the quantity of cotton destroyed; the names of the owners of the storehouse, 
and of the persons who were known to be in any part of it yesterday; the 
names of the claimants, if known, to the cotton stored therein; the names, 
regiment, and company of the sentinels upon whose beat the fire occurred; any 
other information which may assist in detecting the guilty, or in exacting retalia¬ 
tory compensation for the property of the United States destroyed. 
Respectfully, 

M. C. MEIGS, 

Quartermaster General and Brevet Major General. 

Lieutenant Colonel Ransom, 

Quartermaster's Department, Savannah. 


Savannah, Ga., January 15, 1865. 

General : I have the honor to report that I am unable to ascertain the cause 
of the fire last night in one of the warehouses. The warehouse is known as 
Wade’s warehouse, between Abercorn and Drayton streets, on south side of 
Bay street. The cotton is claimed by Joseph Lippman. The building is said 
to contain two hundred and fifty bales of Sea Island and seventy-five bales 
Upland cotton; is but one story high. It appears that the doors were broken 
open in Bay street alley, or lane, by, it is supposed, soldiers, to discover the fire, 
carried off and burned, as they cannot be found. There was no guard in this 
lane. I am unable to discover the amount of cotton destroyed, but think about 
two bales were burned and. destroyed, four bales slightly damaged by fire, and 
five bales much damaged by mud and water. I cannot ascertain what persons, 
if any, were in the building yesterday. 

I shall collect all the cotton scattered about there which was wet and damaged. 























88 


CAPTURED AND FORFEITED COTTON. 


The storehouse is not yet closed up, for fear of smouldering fire. This will 
be done to-morrow. A guard of two sentinels is now in the alley, and I shall 
have one sentinel there hereafter. 

I am, general, respectfully, your obedient servant, * 

H. 0. RANSOM, 


Lieutenant Colonel and Quartermaster. 


Major General M. C. Meigs, 

Quartermaster General United States Army. 


Savannah Ga., March 28, 1865. 

General : I have the honor to say that I shall close up the cotton business 
at this place in three or four days, and he ready to come north on the steamer 
Fulton, next week. 

I have already shipped 38,303 hales of cotton, and a lot of ro^k cuttings and 
some sacks of wool. I have about 150 bales of cotton and some rope cuttings 
to ship. One schooner will take it all. The repacking of loose cotton, and col¬ 
lecting small lots of concealed cotton, reported by negroes and others, has kept 
me here longer than I anticipated. 

Respectfully, your obedient servant, 

H. 0. RANSOM, 

Lieutenant Colonel and Assistant Quartermaster. 

General M. 0. Meigs, 

Quartermaster General United States Army. 


Quartermaster General’s Office, 

Washington , D. C., August 15, 1862. 

Captain : Your letter of the 1st instant, reporting the duty on which you are 
engaged, and stating that you have charge of the “cotton fund,” has been re¬ 
ceived. 

Please inform this department from what source this “cotton fund” is derived. 
Very respectfully, your obedient servant, 

E. S. SIBLEY, 

Brevet Colonel U. S. Army, Deputy Quartermaster General. 
Captain John H. Moore, 

Assistant Quartermaster Volunteers , Beaufort , S. C. 


Quartermaster, General’s Office,. 

Washington, D C., September 20, 1862. 

[Through Adjutant General’s office.] 

General : I respectfully request that you cause an account to be made against 
what is termed the “ cotton fund,” showing the expenditures of the quartermaster’s 
department in collecting and shipping cotton captured and secured at Port Royal. 
Very respectfully, your obedient servant, 

M. C. MEIGS, 
Quartermaster General. 

General Rufus Saxton, Commanding , fyc. 





CAPTURED AND FORFEITED COTTON. 


89 


Assistant Quartermaster’s Office, 

Beaufort, S. 0., September 12, 1862. 

General : I have the honor to acknowledge the receipt of your letter of the 
15th August, desiring me to inform the department from what source the “ cotton 
fund ” is derived, and in reply, respectfully state that this fund has accrued 
principally from the sale of cotton and cotton seed captured and secured on the 
island in this vicinity. 

Hiram Barney, esq., collector of the port of New York, was cotton agent during 
the time the Treasury Department had control of the plantations, and nearly 
all the fund still remained in his hands. About the middle of Ma} r last, as I 
understand it, the care of all contraband lands and property was transferred 
from the Treasury Department to the War Department, and Brigadier General 
Rufus Saxton was intrusted with the control of this duty. It is under his orders 
I act. I only disburse such portions of this fund as are needed here for the 
payment of superintendents, &c. 

The halance^of the fund, which I believe to be considerable, is in the hands 
of Hiram Barney, esq., and subject to the order of General Saxton. 

I have the honor to be, general, very respectfully, your obedient servant, 

JNO. H. MOORE, 
Captain and Assistant Quartermaster. 

Brigadier General M. C. Meigs, 

Quartermaster General, Washington , D. C. 


War Department, 

Savannah , Georgia , January 12, 1865. 

Sir : The Secretary of War directs that you assume the charge of the cap¬ 
tured cotton in this city, and provide for its proper tare and preservation until 
further orders. You will consider yourself charged with the duty of having 
sufficient guards and precautions for its security, and will apply to the command¬ 
ing general for any force required. You will also detail a competent quarter¬ 
master for the special duty of seeing to its being turned over and receipted 
for by the agent of the Treasury Department. 

I am, sir, very respectfully, your obedient servant, 

E. D. TOWNSEND, 

Assistant Adjutant General. 

Brevet Major General Meigs, 

Quartermaster General U. S. Army , Savannah, Ga. 

* * 


[Special Orders No. 1.] 

Savannah, Ga., January 12, 1865. 

The Secretary of War having directed the Quartermaster General to assume 
the charge of the captured cotton in this city, and provide for its proper care 
and preservation, and to detail a competent quartermaster for the special duty 
of seeing to its being turned over and receipted for by the agents of the Treas¬ 
ury Department, Lieutenant Colonel H. C. Ransom is hereby detailed for this 
duty. 

Brevet Brigadier General L. 0. Easton will place Lieutenant Colonel Ransom 
in charge of all the cotton in his possession. Lieutenant Colonel Ransom will 
immediately make a careful inspection of the stores containing the captured cot¬ 
ton, and will make requisition for guards sufficient to prevent all danger of un¬ 
authorized persons entering the storehouses or meddling in any manner with 
the cotton. 




90 


CAPTURED AND FORFEITED COTTON. 


No person not in tlie employment of the United States will be permitted to 
enter into or to loiter about the neighborhood of the buildings. 

He will afford every facility for the operations of the treasury agent, Simeon 
Draper, collector of the port of New York, who is cliargedfcy the Treasury De¬ 
partment with the care and disposition of this captured property. 

He will employ competent clerks to attend to the weighing of each bale, who 
will keep an accurate register of the number and weight of each bale, and will 
take duplicate receipts in detail from the special agent of the Treasury Depart¬ 
ment before allowing any of it to leave the harbor. He will forward one copy 
of these receipts to the Quartermaster General’s office in Washington, by the 
first mail after their execution. The other copy, and the books and all papers 
containing the records of this business, he will himself carry in person to Wash¬ 
ington, and will deliver them to the Quartermaster General. 

For the cotton already stowed on board vessels he will take receipts in de¬ 
tail from the special agent, based upon the accounts and invoices of this prop¬ 
erty prepared by Captain George B. Cadwallader, heretofore in charge of this 
duty. 

In default of such receipts he will order the vessels to proceed to New York, 
invoicing the cotton to Brevet Brigadier General Van Vliet, chief quartermaster, 
forwarding with the bills of lading an official copy of this order. 

General Van Vliet will transfer the cotton in this case to the special agent of 
the treasury in New York upon receiving such receipts as are herein prescribed. 

Lieutenant Colonel Ransom will turn over to the special agent of the Treas¬ 
ury Department the workmen, and machinery, cotton presses, baling and bag¬ 
ging now in use. He will collect and register all the information offered to him 
of claims to the former ownership of this cotton. He will take this information 
with him to Washington, but will give copies or extracts from it to no one in 
Savannah but the Quartermaster General. 

The utmost vigilance will be exercised by Lieutenant Colonel Ransom in the^ 
execution of the important trust committed to him. He will himself visit the 
guards and the presses and storehouses continually. He will see that no fires are 
lighted near the storehouses, or in the open streets or squares surrounding them. 
He will report to the officer commanding the guards all neglect or inattention on 
the part of the guard, and if this does not immediately produce a reform he will 
report the facts to the commanding officer of the post of Savannah. 

The wages of operatives and all indebtedness incurred in handling, packing 
and shipping cotton to this date will be discharged by the special agent of the 
treasury. 

Lieutenant Colonel Ransom will confer freely with the special agent of the 
Tr^sury Department, and will call for such military assistance as may be neces¬ 
sary to discover and place him in possession of all tlie cotton in the city of Sa¬ 
vannah, or within the lines occupied by its garrison. It is all prize of war. 
He will also aid him by the impressment, if necessary, of laborers to handle 
and ship the cotton with the greatest possible expedition. 

All vessels which have discharged supplies at this port will be loaded with cot¬ 
ton on their return voyages. From the day and hour in which they are relieved 
of their cargoes they will be at the charge and expense of the Treasury De¬ 
partment. 

Vessels the property of the United States, or chartered for continuous ser¬ 
vice, will sail under such orders as may be requested by the treasury agent, 
and an account of the time at which they are placed on the duty of transporting 
cotton will be forwarded to the Quartermaster General, in order that the ac¬ 
count may be collected from the Treasury Department, which will be charge¬ 
able for the time thus employed. 

M. 0. MEIGS, 

Quartermaster General , Brevet Major General. 


CAPTURED AND FORFEITED COTTON. 


91 


Office of the General Agency for 
Captured and Abandoned Property, 

Savannah, Georgia, January 16, 1865. 

General : I have the honor to transmit herewith, in accordance with your 
request, copies of the instructions given me by the Secretary of the Treasury, 
dated December 28, 1864, and of the communications dated January 7, 1864, 
addressed respectively to Mr. Brown and myself. 

I have the honor to be, very respectfully, your obedient servant, 

S. DRAPER, 

Special Agent Treasury Department. 

Brevet Major General M. C. Meigs, 

Quartermaster General U. S. A. 


Treasury Department, 

December 28, 1864. 

Sir : The large quantity of cotton reported to have been captured in the city 
of Savannah by the United States forces, which by law must be turned over to 
this department, and the value thereof, induce me to select you to proceed to 
that place and take such steps in connection therewith as will enable the gov¬ 
ernment to realize its value 4t the earliest moment. 

Upon the receipt of these instructions, therefore, you will at once give the 
necessary directions for one of the revenue steamers in your port to take on 
board the requisite supplies for yourself and assistants, and as early as possible 
proceed to the city of Savannah via Port Royal in fulfilment of the design 
above indicated. 

I transmit herewith a copy of the regulations in relation to captured and 
abandoned property presented by this department and approved by the Presi- 
* dent, to which I respectfully refer you for your government in the examination 
of marks and numbers, former ownership as near as can be ascertained, and its 
shipment. In shipping you will consign it to yourself in New York. 

The various laws in relation to captured and abandoned property contemplate 
that parties claiming any such property shall, if they desire, have recourse to 
the Court of Claims to establish any right which they allege. You will there¬ 
fore record the statements of any persons or parties laying claim to said cotton 
or any portion thereof, and be careful in no case to commit the government fur¬ 
ther than to inform them that they have the right to present their claims to the 
Secretary of the Treasury or the Court of Claims. 

The marks and number must be carefully recorded, not only such as are com¬ 
plete, but also such as have been in part obliterated, as nearly as can be ascer¬ 
tained. 

The same course is to be pursued in relation to tobacco, rice, or any other 
product of insurrectionary States, captured by our forces, which may be turned 
over to you. 

The law and regulations further provide that such articles as may be required 
and demanded by the military authorities for military purposes shall be ap¬ 
praised, the marks and numbers recorded, in accordance with this requisition ; 
receipts are to be taken therefor. These directions you will cause to be care¬ 
fully observed, that the records may be complete in regard to any bales, or any 
package or number of packages, belonging to the same lot, so that any package 
or lot, or the proceeds thereof, may be clearly identified, should any question in 
relation thereto hereafter be brought before the Court of Claims. 

It may be necessary before the cottqp can be shipped to have the bales patched 
and recovered, and for this purpose you are authorized to obtain by purchase, 
on the best possible terms, and take with you, such reasonable amount of bale 
rope and bagging as in your judgment will be sufficient for these purposes. 



92 


CAPTURED AND FORFEITED COTTON. 


A strict account of the uses of these materials, whether used by you or turned 
over to another person, must be kept, that your account may be rendered in full 
and complete manner. 

The necessary expenses of handling, transporting, rehaling, or patching you 
are authorized to pay, being careful to charge against each lot the appropriate 
amount of such expenses, to be reimbursed from the proceeds of the cotton when 
disposed of. 

You will be careful to ascertain the quantity of each bale and each lot of 
bales, have it classified as near as may be, and have your invoices in triplicate, 
one of which must be transmitted to this department. 

You are requested to confer with General Sherman and ascertain as to the 
probability of obtaining further products, and give such direction in relation 
thereto as the circumstances of the case may demand. 

When any cotton or other products shall be shipped by government trans¬ 
ports, you will request the proper quartermaster to instruct the captains thereof 
to deliver the same at .such points within the harbor of New York as you may 
indicate. You will give to the proper* military authorities receipts for all pro¬ 
ducts that may be turned over to you. 

You have been selected for this work because of your familiarity with the 
business, and the vigilance, energy, and discretion which you are expected to 
apply to the work. 

It is therefore unnecessary to give you further detailed instructions, having 
possessed you orally and fully of my wishes in relation thereto. 

You are authorized to take with you such assistants as you may think neces¬ 
sary, being governed in all your actions by the strictest economy. 

I transmit herewith an order to the collector of customs at Port Royal to 
place the revenue steamer Nemaha at your service during your stay at that 
port. Whatever coal is required for the steamers will be supplied upon requisi¬ 
tion upon the quartermaster. 

Mr. A. Gr. Browne, special agent of this department for that district, will be 
directed to confer with you in regard to this matter, and give you all the infor¬ 
mation concerning these products previously obtained by him, and also ordered, 
should he have taken possession thereof, or any portion of them, to turn them 
over to you. 

The compensation to be allowed your employes, or any other officers of the 
government connected with these products, will be hereafter determined by me, 
and in nowise affected by any regulations in force in relation to captured and 
abandoned property. 

You will report by return steamer, and by each successive steamer thereafter, 
the condition of affairs, and as soon as may be the quantity of products placed 
in your possession. 

The foregoing instructions are given upon the supposition that the condition 
of affairs, as to which I am not yet advised, is such as will enable you to carry 
them out. 

If on your arrival you find that the military department is not yet prepared 
for the course indicated in these instructions, you will, after due conference, act 
as your best judgment may dictate. 

I am, very respectfully, 

W. P. FESSENDEN, 

« Secretary of the Treasury. 

Simeon Draper, Collector , New York 


CAPTURED AND FORFEITED COTTON. 


93 


Memorandum. 

Office of the General Agency 

for Captured and Abandoned Property, 

Savannah , Georgia , January 17, 1865. 

1. Cotton captured in Savannah, that is, all the cotton within the limits of 
the military post of Savannah and Jts defences, has been taken possession of 
and is now held by the Quartermaster General, under the order of the Secretary 
of War. 

2 . The Quartermaster General has also, under the order of the Secretary of 
War, detailed Lieutenant Colonel Ransom, of the quartermaster’s department, 
to take charge of the cotton personally; to cause it to be weighed, and a care¬ 
ful and accurate account to be taken and recorded ; to exclude all persons not 
employed by the United States and needed in this operation from the ware¬ 
houses and docks and their vicinity ; to transfer the cotton to the special agent 
of the Treasury Department, taking* duplicate receipts therefor in detail—said 
receipts specifying the number and weight of every bale thus transferred to the 
special agent of the Treasury Department; to allow none of the cotton to 
leave the harbor until said receipts are given to him by the agent aforesaid ; 
to take the transports employed by the quartermaster’s department to bring 
supplies to Savannah, and, when their cargoes are discharged, to hold as many 
of them as may be necessary for the speedy shipment of the cotton to New 
York—the price to be paid to the vessels for this service to be at the rate of 
their present charter-parties with the quartermaster’s department. This rate is 
generally specified, for sailing vessels, at fifteen cents per ton per day, of regis¬ 
tered tonnage; the vessels to be at the charges of the special agent of the 
Treasury Department from the time they discharge their cargoes at Savannah 
until they discharge them at New York. The steamers and other vessels which 
may be employed, and which are the property of the quartermaster’s depart¬ 
ment, or which are chartered for continuous service by the month or day, will 
look for their pay to the quartermaster’s department, division of ocean trans¬ 
port service; and whatever sums may be justly chargeable to this cotton trans¬ 
portation will be a charge against the Treasury Department for reimbursement 
to the quartermaster’s department. Sailing vessels and steamers on transient 
service will be paid by the special agent of the Treasury Department directly 
for this service, and not by the quartermaster’s department. 

3. The labor of handling, hauling, weighing, counting, stowing, &c., of the 
cotton will be managed and controlled by Lieutenant Colonel Ransom, who will 
keep accurate pay-rolls and accounts thereof, of which pay-rolls he will furnish 
to Simeon Draper, esq., special agent of the Treasury Department, copies in 
duplicate, properly certified. The men employed will be paid by said special 
agent upon these pay-rolls. The wages are fixed at one dollar per day for all 
laborers, and two dollars for stevedores; clerks, as may be decided upon by 
Lieutenant Colonel Ransom and Simeon Draper, special agent. All persons 
employed to be entitled to draw one ration daily in kind, but to no commutation 
for rations not drawn. 

4. The original instructions of the Secretary of the Treasury of the 28th of 
December, 1864, designated Simeon Draper, esq., as the special agent to take 
charge of the captured cotton, and to give receipts therefor as provided by law. 
The instructions of the 7th of January to Albert G. Browne, special agent, com¬ 
municated also to Simeon Draper, esq., direct, that Mr. Browne shall receive 
from the military authorities who are in possession the cotton, and give receipts 
therefor in the form prescribed by the treasury regulations. Mr. Browne will, 
therefore, be recognized by Colonel Ransom instead of Simeon Draper as the 
agent from whom he is to take receipts and to whom he will transfer the cotton. 

5. The bills of lading will be made out by Simeon Draper, esq., who is 


94 


CAPTURED AND FORFEITED COTTON. 


charged by the Treasury Department with the shipment and transportation of 
the cotton to New York. 

6. The orders to the vessels will be given by the quartermaster, Lieutenant 
Colonel Ransom, and will direct the masters to proceed to New York and report 
to the chief quartermaster of that depot, Brevet Brigadier General Van Yliet, 
and to deliver their cargoes as required by the bills of lading. 

M. C. MEIGS, 

Quartermastm General, Brevet Major General. 

ALBERT G. BROWNE, 
Supervising Special Agent Treasury Department. 

S. DRAPER, 

Treasury Agent. 

H S. KAUFFMAN. 


Treasury Department, 

January 7, 1865. 

Sir : Referring to my letters to you of the 28th and 31st ultimo, in regard 
to the cotton, &c., captured at Savannah, and with the view of bringing the 
whole transaction, so far as this department is concerned, within the regulations 
of July 29, 1864, concerning abandoned and captured personal property, I 
desire that you shall receive such cotton and other property from the military 
authorities, giving your receipt therefor as provided in said regulations. 

The property being thus in your possession, you will consign or turn it over 
to Mr. Draper in the manner directed in the fifteenth regulation, the only varia¬ 
tion from the course therein indicated being that instead of transacting business 
in hand through the medium of correspondence, he is there to attend to it in 
person. 

The object in view in sending Mr. Draper down was to have the transporta¬ 
tion of the property under the supervision of a gentleman of commercial expe¬ 
rience, unembarrassed for the time being by other duties, and not to take the 
case out of the usual course prescribed by the regulations, and I particularly 
desire that all officers of this department acting in the premises shall work in 
harmonious conjunction in protecting the public interests. 

Respectfully, 

W. P. FESSENDEN, 

Secretary of the Treasury. ■ 

Albert G. Browne, 

Special Agent , fyc. 


Treasury Department, 

• January 7, 1865. 

Sir : I enclose herewith for your information and guidance' copy of a letter 
this day addressed to Supervising Special Agent Browne relative to the cotton, 
&e., captured at Savannah. The instructions therein given are not designed to 
interfere with your action under those heretofore given you, but to facilitate op¬ 
erations which it is desirable, for many and obvious reasons, should be con¬ 
ducted in accordance with the regulations heretofore prescribed under the law 
on the subject and to provide against any possible misunderstanding as to your 
relative duties in thq premises. 

Very respectfully, 

W. P. FESSENDEN, 

Secretary of the Treasury. 

Simeon Draper, Esq., 

U. S. Cotton Agent , Savannah , Ga. 




CAPTURED AND FORFEITED COTTON. 


95 


[Extract from account current.] 

Quartermaster General’s Office, 

Washington , D. C., June 9, 1866. 

********* 

“ By amount received from net proceeds of 84 bales of cotton captured from 
mainland, Florida, sold by order of Colonel Charles Hamilton, commanding dis¬ 
trict, $38,362 91.” 

Captain E. P. Allen, 

llO^A New York Volunteers and A. A. Q. M., 

Key West , Florida, August , 1864. 

This amount appears to have been carried into the account of quartermaster’s 
department, and Captain Allen closed bis account by transferring the balance 
due the United States, on the 31st of January, 1865, $20,269 79, to Captain 
M. Martin, February 11, 1865, who acknowledges the amount, and expends it 
as quartermaster’s funds. 


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